House Bill 1423, 2019 Regular Session
House Bill 1356, 2023 Regular Session
A 2% tax is imposed on the gross proceeds derived from sales of prepared food and beverages at restaurants within the corporate limits of the City of Lexington. This levy is in addition to all other taxes imposed. Effective November 1, 2019. Repeal date July 1, 2027.
"Restaurant" means all places where prepared food and beverages are sold for consumption within the corporate limits of the city, whether such food is sold for consumption on the premises or not. The term "restaurant" does not include any school, hospital, or convalescent or nursing home, or restaurant-like facilities operated by or in connection with a school, hospital, medical clinic, or convalescent or nursing home providing food for students, patients, visitors or their families.