Download as PDF
91A.400 Restaurant tax in authorized cities.
(1)
(2)
(3)
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.
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.
In addition to the three percent (3%) transient room tax authorized by KRS
91A.390, 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.350 to 91A.390.
Effective: January 1, 2015
History: Amended 2014 Ky. Acts ch. 92, sec. 92, effective January 1, 2015. -Amended 1992 Ky. Acts ch. 435, sec. 11, effective July 14, 1992. -- Amended 1986
Ky. Acts ch. 203, sec. 1, effective July 15, 1986. -- Created 1980 Ky. Acts ch. 235,
sec. 21, effective July 15, 1980.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
