2009 Kentucky Revised Statutes CHAPTER 153 THE ARTS -- STATE ZOO 153.460 Levy of surcharge on tickets and on restaurant gross receipts by county containing city of first class or consolidated local government.
153.460 Levy of surcharge on tickets and on restaurant gross receipts by county
containing city of first class or consolidated local government.
(1) As used in this section:
(a) "Multipurpose arena" means a facility whose principal use includes but is not
limited to the exhibition of collegiate basketball competition;
(b) "Restaurant" means any facility operated for profit which has minimum
seating capacity of fifty (50) people at tables and which receives at least fifty <br>percent (50%) of its gross annual income from the sale of food.
(2) Fiscal courts in counties containing cities of the first class or consolidated local
governments may levy: <br>(a) A ten percent (10%) surcharge on all tickets sold by a multipurpose arena
located in the county and constructed after April 9, 1980; and
(b) A one-fourth of one percent (0.25%) tax on gross receipts from the sale of
food and beverages of all restaurants located in the county.
(3) All moneys collected from the surcharge on tickets and the restaurant tax shall be
placed in a fund to be used to defray operating expenses of any such multipurpose <br>arena.
Effective: July 15, 2002 <br>History: Amended 2002 Ky. Acts ch. 346, sec. 174, effective July 15, 2002. -- Created
1980 Ky. Acts ch. 382, sec. 8, effective April 9, 1980.
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