AN ACT relating to restaurant tax.

Amend KRS 91A.400 to authorize all home rule class cities to levy a restaurant tax; remove the Department for Local Government registration mandate; and remove the restriction on the use of the funds; amend KRS 67.938 to conform.

Introduced: March 2, 2026

Last action: March 13, 2026

Returned To Local Government (H)

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This bill would allow all home rule class cities in Kentucky to charge a tax on restaurant meals, expanding a power that was previously limited to certain cities. It also removes the requirement that cities register with the state Department for Local Government to levy this tax, and lifts existing restrictions on how cities can spend the money collected. Who it may affect: residents and diners in smaller cities, local restaurant owners, and city governments across Kentucky.

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