Kentucky 2023 Regular Session

Kentucky House Bill HB420

Introduced
2/21/23  
Refer
2/21/23  

Caption

AN ACT relating to exempting houseboat rentals from transient room taxes.

Impact

If enacted, HB420 would directly affect local and state tax revenues derived from transient room taxes, potentially reducing overall tax income from this sector. Local governments rely on these taxes for various public services and tourism investment initiatives. However, the bill is expected to promote local tourism by potentially lowering rental costs for houseboats, thus increasing rental frequency and attracting more tourists to the state. This shift may lead to a growth in regional economic activity related to tourism and recreation without the burden of the transient tax on rental prices.

Summary

House Bill 420 (HB420) proposes a significant amendment to the Kentucky Revised Statutes by exempting houseboat rentals from transient room taxes. By redefining the taxation structure for accommodations, the bill aims to encourage tourism and recreational activities centered around houseboating. This legislative change recognizes the unique nature of houseboat rentals and seeks to create a more favorable environment for this segment of the vacation rental market, which has been growing in popularity due to the state's rich waterways and lake systems.

Sentiment

The sentiment surrounding HB420 appears to be generally positive among proponents who emphasize the economic benefits of boosting houseboat tourism. Supporters of the bill include stakeholders in the tourism industry who believe that by exempting houseboats from transient room taxes, more visitors will be encouraged to explore the state’s lakes, resulting in increased tourism revenues overall. However, there are concerns regarding the loss of revenue from transient taxes that fund local services, which could affect community budgets if not offset by increased tourism income.

Contention

Notable points of contention arise from the financial implications of exempting houseboat rentals from taxes. While proponents argue that this move will enhance tourism and local economies, opponents may express concerns over the potential reduction of local revenue streams that support essential services. The bill also touches on broader issues of tax policy reform and the balance between promoting specific tourism sectors while maintaining adequate funding for local governments.

Companion Bills

No companion bills found.

Similar Bills

KY HB490

AN ACT relating to local transient room taxes.

KY HB552

AN ACT relating to economic development.

HI SB3105

Relating To Taxation.

HI HB2416

Relating To Taxation.

NJ S505

Modifies certain definitions related to transient accommodation taxes and fees.

NJ A2237

Modifies certain definitions related to transient accommodation taxes and fees.

HI SB67

Relating To Inclusionary Zoning.

HI HB1450

Relating To The County Transient Accommodations Tax.