Section
44-361 Definition of “restaurant”; inclusions and exemptions
44-362 Tax levied
44-363 Report and remittance
44-364 Penalty for past due tax
44-365 Lien
44-366 Penalty for article violation
44-367 Maintenance and disbursement of funds
44-368 Expenditure by Tourist and Convention Commission
44-369 Divulgence of information restricted; retention of records; commencement of levy
44-370 Tax additional to transient room tax
44-371—44-390 Reserved
Cross-reference:
Businesses, see Ch. 12
Statutory reference:
Authority for restaurant tax, see KRS 91A.400