AN ACT relating to reporting by local governments.

Create a new section of KRS Chapter 132 to define terms; require the Department of Revenue to ensure that taxpayers can access financial information regarding local taxing authorities, and to put that information on its website; specify the information that should be included for each type of local taxing authority; create a new section of KRS Chapter 65.900 to 65.925 to require a local government to publish its uniform financial information report on a website or to forward the report to its local county library, requiring a local government to submit information to the Department of Revenue regarding where its uniform financial information report can be accessed, and require publication of a notice that information can be accessed on the website of the Department of Revenue; express intent of the bill.