KRS 91A.400: Restaurant tax in authorized cities.

(1) 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.

(2) 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.

(3) In addition to the three percent (3%) transient room tax authorized by KRS

91A.390(1)(b), 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 bu siness 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.345 to 91A.394.