AN ACT relating to restaurant tax.

This bill would allow all home rule class cities in Kentucky to collect a tax on restaurant sales, expanding an option that is not currently available to every city. It also removes the requirement that cities register with the state Department for Local Government to implement the tax, and lifts existing restrictions on how cities can spend the money they collect. Who it may affect: residents and diners in cities that do not currently have the option to levy a restaurant tax, as well as local government officials and restaurant owners in those communities.

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