Ky. Rev. Stat. Ann. ch. 91A – Finance And Revenue Of Cities | Midpage

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Kentucky Revised Statutes

Chapter 91A

Ky. Rev. Stat. Ann. ch. 91A

Finance And Revenue Of Cities

Commonwealth of Kentucky

91A.010Definitions for KRS 91A.010 to 91A.060.91A.020Accounting records. (Effective until July 15, 2026)91A.030Annual budget.91A.040Annual 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 billed to audited city. (Effective until July 15, 2026)91A.050Technical assistance by the Department for Local Government.91A.060Official depositories.91A.070Collection of city ad valorem taxes by sheriff -- Alternative collection procedures to be established by ordinance -- Penalties -- Amnesty program.91A.080License tax on insurance companies.91A.0802Definitions for chapter.91A.0804Exclusive remedy for adjustments relating to license fees or taxes imposed under KRS 91A.080.91A.0806Verification of risk location systems and programs -- Administrative regulations.91A.0808Local premium tax advisory council -- Members -- Purpose.91A.0810Identification of amount of local government tax charged and taxing jurisdiction due tax -- Notice to policyholders.91A.180Sale or lease of property -- Private improvements of governmentally owned realty under a conveyance and leaseback agreement.91A.200Limitation on special assessments.91A.210Definitions for KRS 91A.200 to 91A.290.91A.220Special assessments for improvements.91A.230Apportionment of cost of improvement for property owned by government or educational, religious or charitable organizations.91A.240Comprehensive report.91A.250Public hearing.91A.260Ordinance to proceed with improvement by special assessment -- Publication -- Notice to affected property owners.91A.270Contest by property owner.91A.280Payment of assessment or installment -- Lien.91A.290Further proceedings -- Inclusion of additional property.91A.345Definitions for KRS 91A.345 to 91A.394.91A.350Local tourist and convention commissions -- Continued funding.91A.360Membership of tourist and convention commissions -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090.91A.370Tourist and convention commission in county containing city of first class or consolidated local government.91A.372Membership of tourist and convention commission in urban-county government -- Terms -- Officers and employees -- Audit -- Compliance with KRS 65A.010 to 65A.090.91A.380Membership of joint recreational, tourist and convention commissions -- Terms -- Officers and employees -- Audits -- Removal of commissioners -- Compliance with KRS 65A.010 to 65A.090.91A.390Room 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.91A.392Levy 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.91A.394Civil action to compel compliance with KRS 91A.345 to 91A.394.91A.400Restaurant tax in authorized cities.91A.510Definition of user fee.91A.520Limit on user fees.91A.530Special revenue accounts -- Administration.91A.550Definitions for KRS 91A.550 to 91A.580.91A.555Authority to establish management districts in city of home rule class.91A.560Petition requesting formation of management district.91A.565Ordinance establishing management district.91A.570Duties of the board for the management district -- Annual assessment -- Collection -- Appeal -- Lien.91A.575Powers and duties of the management district board.91A.580Management district boundary change -- District renewal or dissolution -- Disposal of excess funds.