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  5. 793 S.W.2d 838 (1990)
 

J. SUTTER'S MILL v. REVENUE CABINET

No. 89-CA-1670-S.

793 S.W.2d 838 (1990)

J. SUTTER'S MILL, INC., Appellant, v. REVENUE CABINET, COMMONWEALTH OF KENTUCKY, Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court September 19, 1990.

Attorney(s) appearing for the Case

James A. Nitsche, Wyatt, Tarrant & Combs, Louisville, for appellant.

Douglas M. Dowell, Revenue Cabinet, Frankfort, for appellee.

Before CLAYTON, EMBERTON and McDONALD, JJ.

McDONALD, Judge.

J. Sutter's Mill, Inc., appeals from an order of the Madison Circuit Court affirming a decision of the Board of Tax Appeals. We affirm the circuit court.

The appellant operated a tavern in Richmond, Kentucky. Patrons were charged a one-dollar admission fee. In 1984 the Kentucky Revenue Cabinet informed the appellant that it was in arrears for failing to collect and remit a sales tax on the admission fees. J. Sutter's Mill appealed to the Board...

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