House Bill 368

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to restaurant taxes.
Bill Documents Bill
Impact Statements Local Mandate
Bill Request Number 1302
Sponsors F. Nesler, M. Cherry, M. Henley, C. Rollins II, D. Watkins
Summary of Original Version Amend KRS 91A.400 to allow all cities, urban-county governments, consolidated local governments, unified local governments, and charter county governments to charge a restaurant tax; provide that up to 75% of the tax may be used for quality of life expenditures that support tourism, recreation, and economic development with a minimum of 25% going to the local tourist and convention commission; provide for crediting provisions, and that for jurisdictions enacting this tax for the first time after January 1, 2012, that the restaurants in those jurisdictions do not pay any other local license tax or fee.
Index Headings of Original Version Local Mandate - Restaurant tax, eligible local governments
Local Government - Taxes, restaurant
Taxation - Restaurant tax, eligible local governments
Consolidated Local Governments - Taxes, restaurant
Cities - Taxes, restaurant, eligible cities
Counties - Taxes, restaurant, eligible merged governments
Counties, Urban - Taxes, restaurant


  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 8/27/2019 8:05 PM (EDT)