{"data":{"id":"us-ky/krs-91a.400","jurisdiction":"us-ky","citation":"KRS 91A.400","heading":"Restaurant tax in authorized cities.","body":"(1) As used in this section, \"authorized city\" means a city on the registry maintained by\nthe Department for Local Government under subsection (2) of this section.\n(2) On or before January 1, 2015, the Department for Local Government shall create\nand maintain a registry of cities that, as of January 1, 2014, were classified as cities\nof the fourth or fifth class. The Department for Local Government shall make the\ninformation included on the registry available to the public by publishing it on its\nWeb site.\n(3) In addition to the three percent (3%) transient room tax authorized by KRS\n91A.390(1)(b), the city legislative body in an authorized city may levy an additional\nrestaurant tax not to exceed three percent (3%) of the retail sales by all restaurants\ndoing bu siness in the city. All moneys collected from the tax authorized by this\nsection shall be turned over to the tourist and convention commission established in\nthat city as provided by KRS 91A.345 to 91A.394.","path":["KRS Chapter 91A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53344","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"99ec36aec70bb94521d8ed9562ab3fd3af16c7055cdeb4d411f1d1c159211474","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91a.394","next":"us-ky/krs-91a.430"},"notice":"GroundRules: Original legal text. Not legal advice."}