KY HB808

Expands restaurant tax authority to all home rule class cities, allowing their legislative bodies to levy a restaurant tax up to 3% on retail sales by restaurants, in addition to the existing 3% transient room tax

Redefines "authorized city" to explicitly exclude urban-county governments, consolidated local governments, charter county governments, and unified local governments from levying this restaurant tax

Eliminates the Department for Local Government registry system that previously tracked cities classified as fourth or fifth class as of January 1, 2014

Removes the requirement that restaurant tax revenues be turned over to the local tourist and convention commission

Deletes provisions allowing unified local governments to retain restaurant taxes in areas of participating cities that previously had such taxes