ORDINANCE NO. , SERIES 2022
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AN ORDINANCE AMENDING SEVERAL SECTIONS OF CHAPTER 32 OF THE LOUISVILLE/JEFFERSON COUNTY METRO GOVERNMENT CODE OF ORDINANCES REGARDING LOUISVILLE METRO REVENUE COMMISSION AND USE OF REVENUES COLLECTED.
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SPONSORED BY: COUNCIL MEMBER BILL HOLLANDER
WHEREAS, Chapter 32 of the Louisville/Jefferson County Metro Government Code of Ordinances ("LMCO") pertains to administrative bodies including the Louisville Metro Revenue Commission ("LMRC"); and
WHEREAS, the LMRC identified amendments to conform language to the Revenue Commissioners' Bylaws and practice of the administrative body; and
WHEREAS, the LMRC acts as collection agent of Occupational License Tax for the benefit of Louisville Metro Government, JCPS, TARC, and Anchorage School System, and the collection agent of Transient Tax for the benefit of Louisville and Jefferson County Visitors and Convention Commission, and is authorized to charge a collection fee in support of the operational expenses and collection services rendered by the LMRC; and
WHEREAS, a Louisville Metro Government 2017 capital expenditure authorized the LMRC's purchase of a tax administration and collection operating system; and
WHEREAS, it is highly recommended that the LMRC's integrated tax administration and collection system undergoes regularly scheduled system upgrades every five years, and
WHEREAS, it is in the best interest of all Louisville Metro citizens to allocate specific funding permitting the LMRC to maximize revenue collection using the most up-to-date tax administration and collection operating system possible; and
WHEREAS, the Metro Council desires to make these updates.
NOW, THEREFORE, BE IT ORDAINED BY THE LEGISLATIVE COUNCIL OF THE LOUISVILLE/JEFFERSON COUNTY METRO GOVERNMENT AS FOLLOWS:
SECTION 1: LMCO ? 32.450 is hereby amended to read as follows:
? 32.450 ESTABLISHMENT; COMMISSIONERS OF THE LOUISVILLE/JEFFERSON CO...
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