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RESOLUTION
A RESOLUTION in support of extension of the restaurant tax.
WHEREAS, KRS 91A.400 authorizes cities of the fourth and fifth classes
to levy a restaurant tax not to exceed three percent (3%) of the retail sales by all
restaurants doing business in the city to be used as provided in KRS 91A.350 to 91A.390
C~ for the purpose of promoting convention and tourist activity; and
WHEREAS, this body believes it is in the interest of the Commonwealth
and local governments to extend the ability to levy a restaurant tax as provided in KRS
91A.400 to cities of the first three classes, urban county governments, charter county
governments, consolidated local governments, and the fiscal courts of each county to be
used for tourism related purposes and facilities; and
WHEREAS, pursuant to KRS 91A.400, it is in the discretion of each
local government entity whether to levy a restaurant tax; and
WHEREAS, this body supports home rule, including the right of each
local government to determine its tax structure within statutory guidelines.
NOW THEREFORE BE IT RESOLVED BY THE CITY OF
PADUCAH, KENTUCKY:
Section 1. The City of Paducah supports amendment of KRS 91A.400
to extend the ability to levy a restaurant tax not to exceed three percent (3%) of the retail
sales by all restaurants doing business in the jurisdiction to cities of the first three classes,
~f r~~f ~ urban county governments, charter county governments, consolidated local governments,
and the fiscal courts of each county to be used for tourism related purposes and facilities.
Section 2. The City of Paducah urges its }~~;;. statewide elected
officials,
Governor-Elect Ernie Fletcher Commonwealth of Kentucky
Senator Bob Leeper 2nd District
Representative Charles Geveden 1st District
Representative Fred Nesler 2nd District
Representative Frank Rasche 3rd District
Representative Michael Cherry 4th District
Representative J. R. Gray 6th District
to support amendment of KRS 91A.400 as stated in Section 1 of this
Resolution.
THIS 25th day of November, 2003.
f
A ~ ~-
CITY CLERK
Adopted by the Board of Commissioners, November 25, 2003
Recorded by Tammara 5. Brock, City Clerk, November 25, 2003
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