Kentucky legislation · 2026 Regular Session
Kentucky HB808: AN ACT relating to restaurant tax.
Status: In committee, March 13, 2026
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.
What the bill says
An act relating to restaurant tax.
From the introduced text:
AN ACT relating to restaurant tax. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 91A.400 is amended to read as follows: (1) As used in this and (b) "Authorized city" does not include urban-county governments, consolidated local governments, charter county governments, or unified local governments[ a city on the registry maintained by the Department for Local Government under subsection (2) of this section. (2) On or before January 1, 2015, the Department for Local Government shall create and maintain a registry of cities that, as of January 1, 2014, were classified as cities of the fourth or fifth class. The Department for Local Government shall make the information included on the registry available to the public by publishing it on its Web site]. (2)[(3)] In addition to the three percent (3%) transient room tax authorized by KRS 91A.390(1)(b), the [city ]legislative body in an authorized city may levy an additional restaurant tax not to exceed three percent (3%) of the retail sales by all restaurants doing business in the city.[ All moneys collected from the tax authorized by this section shall be turned over to the tourist and convention commission established in that city as provided by KRS 91A.345 to 91A.394.] Section 2. KRS 67.938 is amended to read as follows: (1) The …
Sponsors
- Derek Lewis (R, HD-090) · primary sponsor
Latest actions
- : returned to Local Government (H)
- : 1st reading
- : taken from Local Government (H)
- : to Local Government (H)
- : 2nd reading, to Rules
- : reported favorably, 1st reading, to Calendar
- : to Banking & Insurance (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: State Agencies, Taxation, Unified Local Governments, Charter County Government, Consolidated Local Governments, Counties, Urban, Local Government, Cities
Common questions
- What is HB808?
- HB808 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to restaurant tax.
- What does HB808 do?
- In its own words: An act relating to restaurant tax.
- What is the status of HB808?
- In committee as of March 13, 2026. Latest action: returned to Local Government (H) (March 13, 2026).
- Who sponsored HB808?
- Derek Lewis (R, HD-090).
- Where is the official record for HB808?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb808.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.