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The Kentucky CPA Journal: Issue 1, 2025 – Tax in the Bluegrass

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Kentucky’s local restaurant taxes By Mark A. Loyd, JD, CPA Kentucky cities derive their taxing authority from the General Assembly, which can classify cities and treat them differently. The City of Hazard challenged KRS 91A.400, which authorizes a limited number of smaller cities to impose restaurant taxes, because the City wants to levy a restaurant […]

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The Kentucky CPA Journal – Issue 1 2025

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Unlocking the Full Value Maximize your KyCPA membership with CPE, legislative updates, estate planning tips, tax insights, CPA Exam resources, and highlights from CPA Day at the Capitol. Cover Unlocking the full value of your KyCPA membership Tax in the Bluegrass Kentucky’s local restaurant taxes Features State taxes: Kentucky vs. our neighbors 2025 TCJA expiration:

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