HomeMy WebLinkAboutOrdinance Book 18, Page 353, No Resolution Number353 ,
A RESOLUTION REQUESTING THE GENERAL ASSEMBLY OF THE COMMONWEALTH
OF KENTUCKY TO AMEND THE KENTUCKY SALES AND USE TAX LAWS TO EXEMPT ALL
PURCHASES AND PROPERTIES OF MUNICIPALITIES
WHEREAS, the sales and use tax laws of Kentucky contain no exemption for
municipalities; and
WHEREAS, Kentucky's Constitution prohibits exaction of use tax from
municipalities while permitting exaction of a sales tax; and
WHEREAS, this difference in application of sales and use taxes results in
taxation of personal property purchases of municipalities in Kentucky and non -taxation
of such purchases outside of Kentucky; and
WHEREAS, such unequal taxation discriminates against Kentucky vendors,
reduces competitiveness of Kentucky vendors with out-of-state vendors, reduces
business activities within the state to the detriment of the economy and revenue structure
of the state as a whole, and increases the cost of materials and supplies to Kentucky
municipalities; and
WHEREAS, the vital needs of local governments for funds for essential
governmental services have been recognized in Federal Revenue Sharing Legislation;
and
WHEREAS, it is evident that the best interest of the State and its political
subdivisions on a long range basis dictate the elimination of this inequity in the sales
and use tax laws;
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF
THE CITY OF PADUCAH, KENTUCKY:
SECTION 1. That the General Assembly of the Commonwealth of Kentucky
amend the Kentucky Sales Tax and Use Laws to exempt all purchases and properties
of municipalities located within the Commonwealth of Kentucky.
SECTION 2. That the City Clerk mail forthwith a copy of this Resolution to
the Governor, the President of the Senate, the Speaker of the House, and the Interim
Committee of the General Assembly on Cities.
SECTION 3. That this resolution shall be in full force and effect from
and after the date of its adoption.
Mayor
Passed by the Board of Commissioners November 20, 1973
Recorded by Sarah Thurman, City Clerk, November 20, 1973.