AN ACT relating to resources to support local tourism, recreation, and economic development. Amend KRS 91A.400 to define "base restaurant tax receipts" and "merged government," to allow merged governments to levy a restaurant tax, establish a distribution amount and protocol for cities and merged governments imposing a restaurant tax on or after the effective date of this Act and their respective tourist and convention commissions, and establish a distribution amount and protocol for cities that imposed a tax prior to the effective date of the Act and their respective tourist and convention commissions.