Go to Previous Versions of this Section
  1. 2025 Kentucky Rev. Stat. (here)
  2. 2024 Kentucky Rev. Stat.
  3. 2023 Kentucky Rev. Stat.
  4. View All Versions

2025 Kentucky Revised Statutes
Chapter 91 - Finance and revenue of cities of the first class
91.202 Application of occupational license fees to racetrack extension.

Universal Citation:
KY Rev Stat § 91.202 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

Download as PDF
91.202 Application of occupational license fees to racetrack extension. (1) (2) Occupational license fees levied under KRS 91.200 by the legislative body of a city of the first class may apply to racetrack extensions. As used in this section: (a) "Historical horse race" has the same meaning as in KRS 138.511; and (b) 1. "Racetrack extension" means any facility: a. Owned, leased, or purchased by an association licensed by the Kentucky Horse Racing and Gaming Corporation under KRS 230.300; b. That meets the definition of "track" under KRS 230.210(37)(c); and c. Where pari-mutuel wagering on historical horse races is conducted on terminals approved by the Kentucky Horse Racing and Gaming Corporation. 2. "Racetrack extension" does not include a facility or real property used for training horses or at which live horse races are run for stakes, purses, or prizes under the jurisdiction of the Kentucky Horse Racing and Gaming Corporation. Effective: July 1, 2025 History: Amended 2025 Ky. Acts ch. 124, sec. 35, effective July 1, 2025. -- Amended 2024 Ky. Acts ch. 171, sec. 40, effective July 1, 2024. -- Amended 2023 Ky. Acts ch. 147, sec. 21, effective June 29, 2023. -- Created 2022 Ky. Acts ch. 124, sec. 2, effective July 14, 2022.
Previous Next
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.