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2020 Kentucky Revised Statutes
Chapter 243 - Alcoholic beverages -- licenses and taxes
243.075 Eligible city or county may impose regulatory license fee up to five percent on gross receipts of each establishment's sale of alcoholic beverages -- Annual levies -- Credits -- Applicability of county regulatory license fee if city levies license fee -- Enactment of fee within two years following election -- Administrative regulations -- Use of revenue received from regulatory license fee -- Penalties for violation -- Party suing city or county for violation responsible for attorney fees if city or county found not to be in violation -- Regulatory fee imposed before 2019 permitted to continue at existing rate -- Applicability to direct shipper licensee -- Report to department.
Universal Citation: KY Rev Stat § 243.075 (2020)
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