2011 Kentucky Revised Statutes CHAPTER 243 ALCOHOLIC BEVERAGES -- LICENSES AND TAXES 243.075 Certain local governments in which prohibition is discontinued may impose regulatory license fee -- Credit.
KY Rev Stat § 243.075 (1996 through Reg Sess) What's This?
243.075 Certain local governments in which prohibition is discontinued may
impose regulatory license fee -- Credit.
Notwithstanding the provisions of KRS 243.070, in any city of the third or fourth class in
which the discontinuance of prohibition is effective by virtue of a local option election
held in the manner prescribed in KRS Chapter 242 and in the case of fourth class cities,
KRS 242.127 to 242.129, the governing body of the city and the governing body of the
county containing the city is authorized to impose a regulatory license fee upon the gross
receipts of each establishment therein licensed to sell alcoholic beverages. The regulatory
license fee may be levied at the beginning of each budget period at a percentage rate as
shall be reasonably estimated to fully reimburse the local government for the estimated
costs of any additional policing, regulatory, or administrative expenses related to the sale
of alcoholic beverages in the city and county. The regulatory license fee shall be in
addition to any other taxes, fees, or licenses permitted by law, except:
(1) A credit against a regulatory license fee in a city shall be allowed in an amount
equal to any licenses or fees imposed by the city pursuant to KRS 243.070; and
(2) In a county in which the city and county both levy a regulatory license fee, the
county license fee shall only be applicable outside the jurisdictional boundaries of
those cities which levy a license fee.
Effective: July 14, 2000
History: Amended 2000 Ky. Acts ch. 435, sec. 18, effective July 14, 2000. -- Amended
1998 Ky. Acts ch. 121, sec. 38, effective July 15, 1998. -- Created 1982 Ky. Acts
ch. 434, sec. 16, effective July 15, 1982.
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