Download as PDF
136.1801 Definitions for KRS 136.1801 to 136.1806.
As used in KRS 136.1801 to 136.1806:
(1) "Corporation" means any corporation, company, association, partnership,
limited liability company, limited liability partnership, other business association,
or person operating any watercraft for commercial purposes in the
Commonwealth;
(2) "Watercraft" means any boat, towboat, pushboat, barge, or similar vessel.
Watercraft shall not include:
(a) Floating equipment used in construction, including but not limited to
dredges, pile drivers, and flats;
(b) Houseboats;
(c) Fishing boats;
(d) Pleasure boats; or
(e) Commercial dining boats;
(3) "Department" means the Department of Revenue;
(4) "Operating" or "operated" means owned, leased, rented, or used;
(5) "Local taxing district" means a local taxing jurisdiction or district, including a
county, city, charter county, school district, consolidated local government,
urban-county government, and special taxing district, which has a navigable
waterway within its borders; and
(6) "Navigable waterway" means and shall include the following:
(a) All of the Mississippi River within or bordering this state;
(b) All of the Ohio River within or bordering this state;
(c) The Kentucky River beginning at Ohio River mile marker 545.8 and
ending at Kentucky River mile marker 65;
(d) The Green River beginning at Ohio River mile marker 784.4 and ending
at Green River mile marker 108.9;
(e) The Tennessee River beginning at Ohio River mile marker 934.5 and
ending at Tennessee River mile marker 62.4;
(f) The Cumberland River beginning at Ohio River mile marker 922.5 and
ending at Cumberland River mile marker 74.7;
(g) The Big Sandy River beginning at Ohio River mile marker 317.2 and
ending at Big Sandy River mile marker 14.2;
(h) The Licking River beginning at Ohio River mile marker 470.2 and ending
at Licking River mile marker 7; and
(i) Any other waterway in this state utilized by a corporation for the
transportation of watercraft during the previous calendar year.
Effective:June 25, 2009
History: Amended 2009 Ky. Acts ch. 52, sec. 1, effective June 25, 2009. -- Created
2006 Ky. Acts ch. 169, sec. 1, effective January 1, 2008.
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.