KRS 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 less than fifty

percent (50%) of its annual food and beverage income from the sale of

alcohol.

(2) Fiscal courts in counties containing cities of the first class or consolidated local

governments may levy:

(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

arena.