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Restaurant Tax

Cities of the previous fourth and fifth class are authorized by KRS 91A.400 to levy a tax on restaurant sales to fund local tourism commissions.  All money received from a restaurant tax must be turned over to the community’s tourism and convention commission.  A consolidated local government is authorized by KRS 153.460 to impose a restaurant tax to fund the operating costs of a multipurpose arena.


Only around 16 percent of cities allowed to levy a restaurant tax have chosen to do so.  Although restaurant taxes accounted for only one percent of total tax collection, they provided $11.2 million in revenue in FY 2011.





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Contact Us
  • Need a sample restaurant tax ordinance?  Contact Chris Johnson.
  • Have questions about which cities levy restaurant taxes?  Contact Joseph Coleman.
  • Interested in legislative action regarding the restaurant tax?  Contact Bryanna Carroll.
If you would like to suggest an addition to the topic list or suggest a correction, please contact Joseph Coleman.