{"data":{"id":"us-ky/krs-153.460","jurisdiction":"us-ky","citation":"KRS 153.460","heading":"Levy of surcharge on tickets and on restaurant gross receipts by county","body":"containing city of first class or consolidated local government.\n(1) As used in this section:\n(a) \"Multipurpose arena\" means a facility whose principal use includes but is not\nlimited to the exhibition of collegiate basketball competition;\n(b) \"Restaurant\" means any facility operated for profit which has minimum\nseating capacity of fifty (50) people at tables and which receives less than fifty\npercent (50%) of its annual food and  beverage income from the sale of\nalcohol.\n(2) Fiscal courts in counties containing cities of the first class or consolidated local\ngovernments may levy:\n(a) A ten percent (10%) surcharge on all tickets sold by a multipurpose arena\nlocated in the county and constructed after April 9, 1980; and\n(b) A one -fourth of one percent (0.25%) tax on gross receipts from the sale of\nfood and beverages of all restaurants located in the county.\n(3) All moneys collected from the surcharge on tickets and the restaurant tax  shall be\nplaced in a fund to be used to defray operating expenses of any such multipurpose\narena.","path":["KRS Chapter 153"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=40571","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:50Z","sha256":"b2ac8d060cd3729eccbae7f3f3b4abb31850761c7f4398e5766fbfaebec0c273","source_id":"us-ky","stale":false,"prev":"us-ky/krs-153.450","next":"us-ky/krs-153.500"},"notice":"GroundRules: Original legal text. Not legal advice."}