Kentucky Revised Statutes
Chapter 91A - Finance and revenue of cities
91A.400 Restaurant tax in authorized cities. (Effective until January 1, 2023).

Kentucky Revised Statutes

Chapter 91A - Finance and revenue of cities

91A.010 Definitions for KRS 91A.010 to 91A.060.

91A.020 Accounting records.

91A.030 Annual budget.

91A.040 Annual and biennial city audits – Exemption -- Attestation engagement -- Financial statement -- Publication -- Contents -- Enforcement action -- Penalties -- Extension -- Withholding of state funds for noncompliance -- Audit expenses to be bi...

91A.041 Repealed, 1990.

91A.045 Repealed, 1984.

91A.050 Technical assistance by the Department for Local Government.

91A.060 Official depositories.

91A.070 Collection of city ad valorem taxes by sheriff -- Alternative collection procedures to be established by ordinance -- Penalties -- Amnesty program.

91A.080 License tax on insurance companies.

91A.0802 Definitions for chapter.

91A.0804 Exclusive remedy for adjustments relating to license fees or taxes imposed under KRS 91A.080.

91A.0806 Verification of risk location systems and programs -- Administrative regulations.

91A.0808 Local premium tax advisory council -- Members -- Purpose.

91A.0810 Identification of amount of local government tax charged and taxing jurisdiction due tax -- Notice to policyholders.

91A.0812 Repealed, 2010.

91A.090 Repealed, 1996.

91A.180 Sale or lease of property -- Private improvements of governmentally owned realty under a conveyance and leaseback agreement.

91A.200 Limitation on special assessments.

91A.210 Definitions for KRS 91A.200 to 91A.290.

91A.220 Special assessments for improvements.

91A.230 Apportionment of cost of improvement for property owned by government or educational, religious or charitable organizations.

91A.240 Comprehensive report.

91A.250 Public hearing.

91A.260 Ordinance to proceed with improvement by special assessment -- Publication -- Notice to affected property owners.

91A.270 Contest by property owner.

91A.280 Payment of assessment or installment -- Lien.

91A.290 Further proceedings -- Inclusion of additional property.

91A.345 Definitions for KRS 91A.345 to 91A.394. (Effective January 1, 2023).

91A.350 Local tourist and convention commissions -- Continued funding.

91A.360 Membership of tourist and convention commissions -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090. (Effective until January 1, 2023).

91A.360 Membership of tourist and convention commissions -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090. (Effective January 1, 2023).

91A.370 Tourist and convention commission in county containing city of first class or consolidated local government. (Effective until January 1, 2023).

91A.370 Tourist and convention commission in county containing city of first class or consolidated local government. (Effective January 1, 2023).

91A.372 Membership of tourist and convention commission in urban-county government -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090. (Effective until January 1, 2023).

91A.372 Membership of tourist and convention commission in urban-county government -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090. (Effective January 1, 2023).

91A.380 Membership of joint recreational, tourist and convention commissions -- Terms -- Officers and employees -- Audits -- Removal of commissioners -- Compliance with KRS 65A.010 to 65A.090. (Effective until January 1, 2023).

91A.380 Membership of joint recreational, tourist and convention commissions -- Terms -- Officers and employees -- Audits -- Removal of commissioners -- Compliance with KRS 65A.010 to 65A.090. (Effective January 1, 2023).

91A.390 Room tax -- Special transient room tax -- Authorization for additional tax by a county with a city of the first class, urban-county governments, and multicounty tourist and convention commissions -- Revenue bonds. (Effective until January 1,...

91A.390 Room tax -- Special transient room tax -- Authorization for additional tax by a county with a city of the first class, urban-county governments, and multicounty tourist and convention commissions -- Revenue bonds. (Effective January 1, 2023).

91A.392 Levy of additional transient room tax by consolidated local government or county containing an authorized city -- Exceptions -- Application of money collected from the tax -- Required repeal of tax upon retirement of bonds. (Effective until J...

91A.392 Levy of additional transient room tax by consolidated local government or county containing an authorized city -- Exceptions -- Application of money collected from the tax -- Required repeal of tax upon retirement of bonds. (Effective January...

91A.394 Civil action to compel compliance with KRS 91A.350 to 91A.390. (Effective until January 1, 2023).

91A.394 Civil action to compel compliance with KRS 91A.345 to 91A.394. (Effective January 1, 2023).

91A.400 Restaurant tax in authorized cities. (Effective until January 1, 2023).

91A.400 Restaurant tax in authorized cities. (Effective January 1, 2023).

91A.430 Renumbered as KRS 65.125.

91A.510 Definition of user fee.

91A.520 Limit on user fees.

91A.530 Special revenue accounts -- Administration.

91A.550 Definitions for KRS 91A.550 to 91A.580.

91A.555 Authority to establish management districts in city of home rule class.

91A.560 Petition requesting formation of management district.

91A.565 Ordinance establishing management district.

91A.570 Duties of the board for the management district -- Annual assessment -- Collection -- Appeal -- Lien.

91A.575 Powers and duties of the management district board.

91A.580 Management district boundary change -- District renewal or dissolution -- Disposal of excess funds.