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2019 Kentucky Revised Statutes
Chapter 137 - License taxes
137.115 Permissive county license taxes.

Universal Citation: KY Rev Stat § 137.115 (2019)
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137.115 Permissive county license taxes. (1) (2) (3) The fiscal court of each county is hereby given the authority to impose with respect: (a) To each restaurant serving meals, a license fee not to exceed ten dollars ($10) per annum; (b) To each retail outlet of soft drinks or ice cream, a license fee not to exceed five dollars ($5) per annum. In cases where ice cream and soft drinks are sold by the same retail outlet, one (1) license tax not to exceed ten dollars ($10) per annum; (c) To each billiard or pool table or bowling alley, irrespective of size, where a fee is charged and collected, directly or indirectly, a license fee not to exceed thirty dollars ($30) per annum for the first table or alley and not to exceed five dollars ($5) per annum for each additional table or alley; (d) To each place where tobacco products are sold at retail, a license fee not to exceed ten dollars ($10) per annum. All license fees shall be payable to the county clerk and be credited to the general fund of the county to be used for county purposes only. The fiscal court of any county may allow the county clerk a commission not to exceed five percent (5%) on the license fees collected and accounted for by him under this section in addition to the fee provided in KRS 64.012. Effective: January 1, 2007 History: Amended 2006 Ky. Acts ch. 255, sec. 36, effective January 1, 2007. -Amended 1980 Ky. Acts ch. 188, sec. 104, effective July 15, 1980. -- Amended 1962 Ky. Acts ch. 198, sec. 1. -- Created 1960 Ky. Acts ch. 5, Art. IV, sec. 4.
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