AN ACT relating to restaurant tax.

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AN ACT relating to restaurant tax. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 91A.400 is amended to read as follows: 3
(1) As used in this section: 4
(a) [, ]"Authorized city" means all home rule class cities; and 5
(b) "Authorized city" does not include urban-county governments, consolidated 6
local governments, charter county gove rnments, or unified local 7
governments[ a city on the registry maintained by the Department for Local 8
Government under subsection (2) of this section. 9
(2) On or before January 1, 2015, the Department for Local Government shall create 10
and maintain a registry of cities that, as of January 1, 2014, were classified as cities 11
of the fourth or fifth class. The Department for Local Government shall make the 12
information included on the registry available to the public by publishing it on its 13
Web site]. 14
(2)[(3)] In addition to the three percent (3%) transient room tax authorized by KRS 15
91A.390(1)(b), the [city ] legislative body in an authorized city may levy an 16
additional restaurant tax not to exceed three percent (3%) of the retail sales by all 17
restaurants doing business in the city.[ All moneys collected from the tax authorized 18
by this section shall be turned over to the tourist and convention commission 19
established in that city as provided by KRS 91A.345 to 91A.394.] 20
Section 2. KRS 67.938 is amended to read as follows: 21
(1) The tax structure, tax rates, and level of services in effect in the county and in each 22
of the participating c ities upon the adoption of a unified local government shall 23
remain in effect after the adoption of the unified local government and shall remain 24
the same until changed by the newly elected unified local government legislative 25
council. 26
(2) In order to maint ain the tax structure, tax rates, or level of services in the areas of 27
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the unified local government formerly comprising incorporated cities, the unified 1
local government council may provide, in a manner described in this section, for 2
taxes and services within the formerly incorporated cities that are different from the 3
taxes and services which are applicable in the remainder of the unified local 4
government. [If a unified local government is formed that contains a participating 5
city with a restaurant tax imposed pursuant to KRS 91A.400, the restaurant tax may 6
be retained by the unified local government in the area of the participating city.] 7
(3) Any difference in the ad valorem tax rate on the class of property which includes 8
the surface of the land in the po rtion of the county formerly comprising the 9
incorporated cities, and the surface of the land in the portion of the county other 10
than that formerly comprising the incorporated cities, may be imposed directly by 11
the unified local government legislative counc il. Any change in these ad valorem 12
tax rates shall comply with KRS 68.245, 132.010, 132.017, and 132.027 and shall 13
be used for services as provided by KRS 82.085. 14
(4) All delinquent taxes of a participating city in a unified local government shall be 15
filed with the county clerk and shall be known as certificates of delinquency or 16
personal property certificates of delinquency and shall be governed by the 17
procedures set out in KRS Chapter 134, except that certificates of delinquency and 18
personal property certificates of delinquency on former city tax bills may be paid or 19
purchased directly from the clerk under KRS 134.126 and 134.127. 20