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KRS 91A.400

Restaurant tax in authorized cities

Applied in 1 court decision — leading case Russell County Fiscal Court v. Kelley (1991)

Most recently applied in Russell County Fiscal Court v. Kelley (November 1991)

Effective: January 1, 2023 History: Amended 2022 Ky

(1) As used in this section, "authorized city" means a city on the registry maintained by the Department for Local Government under subsection (2) of this section.

(2) On or before January 1, 2015, the Department for Local Government shall create and maintain a registry of cities that, as of January 1, 2014, were classified as cities of the fourth or fifth class. The Department for Local Government shall make the information included on the registry available to the public by publishing it on its Web site.

(3) In addition to the three percent (3%) transient room tax authorized by KRS 91A.390(1)(b), the city legislative body in an authorized city may levy an additional restaurant tax not to exceed three percent (3%) of the retail sales by all restaurants doing business in the city. All moneys collected from the tax authorized by this section shall be turned over to the tourist and convention commission established in that city as provided by KRS 91A.345 to 91A.394.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.