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Pursuant to KRS 91A.400, effective July 1, 2015, there is levied upon the retail sale of all food and beverages by restaurants in the city, a tax of 3% of the gross amount of such sales, which shall be passed on to the customer or ultimate consumer as follows:
(A) Sales of $1.49 or less: a tax of $0.03; and
(B) An additional $0.03 of tax for each $1 or part thereof of sales in addition to the first $1.49.
(Ord. 01-12-03, passed 4-9-2001; Ord. 15-08-06A, passed 6-12-2015)