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Kentucky’s Local Restaurant Tax: Which Cities Charge It, Who Keeps the Money, and How to Ring It Up With the 6% State Tax

By Lillah GreyIn restaurantPosted September 24, 2026
Kentucky restaurant transaction with separate state and local tax obligations

Kentucky imposes a 6% statewide sales tax and has no ordinary local sales and use taxes. Separately, cities authorized by KRS 91A.400 may enact a restaurant license tax of up to 3%. Authorization does not prove a levy exists. Verify the city's current ordinance and rate; if the local tax...

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