91A.400 Restaurant tax in cities of fourth and fifth classes. - Kentucky Statutes

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91A.400 Restaurant tax in cities of fourth and fifth classes. In addition to the three percent (3%) transient room tax authorized by KRS 91A.390, the
city legislative body in cities of the fourth and fifth classes 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: July 14, 1992
History: 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.