CHAPTER 91A. FINANCE AND REVENUE OF CITIES  


Financial Administration
010. Definitions for KRS 91A.010 to 91A.060.
020. Accounting records.
030. Annual budget.
040. Annual city audits -- Publication -- Contents -- Exception -- Penalties.
041. Repealed, 1990. [Repealed]
045. Repealed, 1984. [Repealed]
050. Technical assistance by the Department for Local Government.
060. Official depositories.
070. Collection of municipal taxes by sheriff.
080. License tax on insurance companies.
0802. Definitions for chapter.
0804. Exclusive remedy for adjustments relating to license fees or taxes imposed under KRS 91A.080.
0806. Verification of risk location systems and programs -- Administrative regulations.
0808. Local premium tax advisory council -- Members -- Purpose.
0810. Identification of amount of local government tax charged and taxing jurisdiction due tax -- Notice to policyholders.
0812. Repealed, 2010. [Repealed]
090. Repealed, 1996. [Repealed]
180. Sale or lease of property -- Private improvements of governmentally owned realty under a conveyance and leaseback agreement.
Improvements
200. Limitation on special assessments.
210. Definitions for KRS 91A.200 to 91A.290.
220. Special assessments for improvements.
230. Apportionment of cost of improvement for property owned by government or educational, religious or charitable organizations.
240. Comprehensive report.
250. Public hearing.
260. Ordinance to proceed with improvement by special assessment -- Publication -- Notice to affected property owners.
270. Contest by property owner.
280. Payment of assessment or installment -- Lien.
290. Further proceedings -- Inclusion of additional property.
Tourist and Convention Commissions
350. Local tourist and convention commissions -- Continued funding.
360. Membership of tourist and convention commissions -- Terms -- Officers and employees – Audit -- Compliance with KRS 65A.010 to 65A.090.
370. Tourist and convention commission in county containing city of first class or consolidated local government.
372. Membership of tourist and convention commission in urban-county government -- Terms -- Officers and employees – Audit – Compliance with KRS 65A.010 to 65A.090.
380. Membership of joint recreational, tourist and convention commissions -- Terms -- Officers and employees -- Audits -- Removal of commissioners -- Compliance with KRS 65A.010 to 65A.090.
390. Room 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.
392. Levy of additional transient room tax by consolidated local government or county containing city of the first or second class -- Exceptions -- Required repeal of tax upon retirement of bonds.
394. Standards for audits required by KRS 91A.360 and 91A.380 -- Review of audits by State Auditor -- Civil action to compel compliance with KRS 91A.350 to 91A.390.
Restaurant Tax
400. Restaurant tax in cities of fourth and fifth classes.
430. Repealed, reenacted, and amended as 65.125, effective July 13, 1990. [Repealed, reenacted, and amended]
User Fees
510. Definition of user fee.
520. Limit on user fees.
530. Special revenue accounts -- Administration.
Management Districts
550. Definitions for KRS 91A.550 to 91A.580.
555. Authority to establish management districts.
560. Petition requesting formation of management district.
565. Ordinance establishing management district.
570. Duties of the board for the management district -- Annual assessment -- Collection -- Appeal -- Lien.
575. Powers and duties of the management district board.
580. Management district boundary change -- District renewal or dissolution -- Disposal of excess funds.