Download as PDF
186.281 Seat and other vehicle taxes.
(1)
(2)
(3)
(4)
On or before March 1 of each year, and as a condition precedent to the use of
the highways, every motor carrier primarily engaged in transporting passengers
for hire shall pay to the Department of Vehicle Regulation for the privilege of
using the highways an annual tax upon each motor vehicle so used, as follows:
Four dollars and fifty cents ($4.50) for each regular seat for the first thirty-one
(31) seats, and eight dollars ($8) for all seats in excess of thirty-one (31);
except as provided in subsection (2) of this section, except that holders of
nonprofit bus permits shall be exempt from payment hereunder and except that
taxicabs, limousines, buses, and U-Drive-Its as defined in KRS Chapter 281,
shall pay the fees set forth in subsection (3) of this section.
(a) A motor carrier engaged in regular route interstate commerce or
combined interstate and intrastate commerce and operating two (2) or
more vehicles in Kentucky shall be required to pay only that portion of a
tax imposed by subsection (1) of this section as the number of miles
operated by a fleet of motor vehicles in Kentucky bears to the total miles
operated by a fleet in any license year, or portion thereof.
(b) A motor carrier shall prior to March 1 of each license year, and as a
prerequisite to operating on the highways of this state, obtain a permit
from the Department of Vehicle Regulation and at that time shall pay its
estimated tax hereunder, as determined by the Department of Vehicle
Regulation's administrative regulations, and execute bond for any
additional tax which might be due, with or without surety thereon, as the
Department of Vehicle Regulation may require.
(c) The Department of Vehicle Regulation is authorized and directed to
promulgate administrative regulations to effectuate the apportionment of
taxes prescribed in subsection (2) of this section. The regulations shall
provide that the estimate of taxes for any license year shall be that
proportion that would have been due in the prior license year and shall
further provide for a license year-end accounting with a system of credit
or deficiency assessment in any amount by which the estimate differs
from the tax due.
Taxicabs, limousines, airport shuttle vehicles, buses, and U-Drive-Its, shall pay
the following annual license fees:
Each taxicab
15.00
Each limousine
20.00
Each airport shuttle vehicle
45.00
Each bus
100.00
Each U-Drive-It-passenger car
15.00
All cities of the Commonwealth are hereby authorized to impose an annual
license tax on all taxicabs or limousines certificated by the Department of
(5)
Vehicle Regulation for operation in said city, which license tax shall not exceed
thirty dollars ($30) per taxicab or limousine.
Notwithstanding any other provisions of this section, nonresident motor carriers
engaged in transporting passengers for hire in irregular route interstate charter
or special operations shall be exempt from all taxes and fees prescribed
herein, provided reciprocal privileges are granted to similar nonresident carriers
by the laws and regulations of his state.
Effective:July 15, 1994
History: Amended 1994 Ky. Acts ch. 448, sec. 2, effective July 15, 1994. -Amended 1990 Ky. Acts ch. 198, sec. 4, effective July 13, 1990. -- Amended
1984 Ky. Acts ch. 151, sec. 2, effective July 13, 1984. -- Amended 1978 Ky.
Acts ch. 232, sec. 14, effective June 17, 1978. -- Amended 1974 Ky. Acts
ch. 74, Art. IV, sec. 20(2). -- Created 1966 Ky. Acts ch. 139, secs. 20 and 21(1)
to (3), effective January 1, 1967.
Formerly codified in part as KRS 186.054.
Subsequently renumbered in part as KRS 186.276.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.