138.480 State tax on race track admissions.
Except for the conduct of harness racing at a county fair, each person entering the <br>grounds or enclosure of any race track at which a live race meeting is being conducted <br>under the jurisdiction of the Kentucky Horse Racing Commission, for the purpose of <br>attending the races or for any other purpose connected therewith, shall pay a tax of fifteen <br>cents ($0.15) to the state, except as otherwise provided in this section. If tickets good for <br>more than one (1) day are issued, the sum of fifteen cents ($0.15) shall be paid by each <br>person using such ticket on each day that it is used. No admission tax shall be collected <br>from any of the employees of the race track, or any of the owners or trainers of horses, or <br>jockeys, or their employees. The admission tax provided for in this section shall be <br>collected by the race track from each person on entering the race track or enclosure on a <br>paid or free admission. The race track shall account to and pay to the state the money so <br>collected.
Effective: July 15, 2010 <br>History: Amended 2010 Ky. Acts ch. 24, sec. 105, effective July 15, 2010. -- Amended
2004 Ky. Acts ch. 191, sec. 47, effective July 13, 2004. -- Amended 1994 Ky. Acts <br>ch. 272, sec. 3, effective July 15, 1994. Amended 1992 Ky. Acts ch. 109, sec. 6, <br>effective March 30, 1992 -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective <br>October 1, 1942, from Ky. Stat. sec. 4223b-8.
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