68.190 Credit for payment of similar city tax.
Any amount paid to any city of the first class within such county as a license fee, for the
same privilege and for the same period, shall be credited against the county license fee
payable under subsections (1) and 2 of KRS 68.180. Any amount paid to any other city
within such county as a license fee, for the same privilege and for the same period, shall
be credited against the county license fee payable under subsections (1) and 2 of KRS
68.180, provided that such city, at least thirty (30) days prior to the beginning of any
county fiscal year, has contracted with the fiscal court to contribute annually to the
support of joint agencies of such county and one or more cities in the county, an amount
which bears the same ratio to the annual appropriation made for such joint agencies by a
city of the first class in the county, as the assessed valuations for county tax purposes, as
determined by the property valuation administrator, of the real and tangible personal
property, excluding franchises, located within the corporate limits of such other cities,
respectively, bears to the same assessed valuations within a city of the first class in said
county.
Effective: June 24, 2003
History: Amended 2003 Ky. Acts ch. 117, sec. 21, effective June 24, 2003. -- Repealed
and reenacted Ky. Acts ch. 1990 Ky. Acts ch. 476, Pt. V, sec. 299, effective July 13,
1990. -- Amended 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 25. -- Created 1960
Ky. Acts ch. 80, sec. 3.
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