Assessment of DVR's Tax/Free Structure KYSPR 11-412

OBJECTIVES: The objectives of this project are to: I) Examine each of the taxes and fees for which OYR has responsibility and perfol1n an assessment of the revenue collected via those taxes and fees versus the costs of providing the associated services; 2) Examine the fee and tax structure of surrounding states to see how Kentucky's structure and pricing compares with those of other states; and 3) Where appropriate, develop recommendations for adjusting the structure and/or the pricing of taxes and fees to provide a better one-to-one match between the revenue collected and the associated cost. Oeliverables for this project will include a summary of taxes and fees administered by OYR, structure and pricing of fees and taxes in sUlTounding states, and recommendations (including the rationale) for making changes to taxes and fees in Kentucky.