Kentucky Revised Statutes Title XII. Conservation and State Development § 153.460.Levy of surcharge on tickets and on restaurant gross receipts by county containing city of first class or consolidated local government

(a) “Multipurpose arena” means a facility whose principal use includes but is not limited to the exhibition of collegiate basketball competition;

(b) “Restaurant” means any facility operated for profit which has minimum seating capacity of fifty (50) people at tables and which receives less than fifty percent (50%) of its annual food and beverage income from the sale of alcohol.

(a) A ten percent (10%) surcharge on all tickets sold by a multipurpose arena located in the county and constructed after April 9, 1980; and

(b) A one-fourth of one percent (0.25%) tax on gross receipts from the sale of food and beverages of all restaurants located in the county.