Statutes > Kentucky Statutes > CHAPTER 91A FINANCE AND REVENUE OF CITIES > 91A.400 Restaurant tax in cities of fourth and fifth classes.

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

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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 <br>city legislative body in cities of the fourth and fifth classes may levy an additional <br>restaurant tax not to exceed three percent (3%) of the retail sales by all restaurants doing <br>business in the city. All moneys collected from the tax authorized by this section shall be <br>turned over to the tourist and convention commission established in that city as provided <br>by KRS 91A.350 to 91A.390. Effective: July 14, 1992 <br>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 <br>ch. 235, sec. 21, effective July 15, 1980.