LICENSE TAXES

KRS tit. XI, ch. 137

in effect

KRS 137.010 Repealed, 1994

137.010. Repealed, 1994 Catchline at repeal: Definitions for KRS 137.340 to 137.410. History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Amended 1968 Ky. Acts ch. 152, sec. 109. -- Amended 1964 Ky. Acts ch. 174, sec. 1. -- Amended 1956 Ky. Acts ch. 159, sec. 1. -- Amended 1950 Ky. Acts ch. 68, secs. 1 and 12; and ch. 76, sec. 1. -- Amended 1948 Ky. Acts ch. 110, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a- 10, 4224c-2.

KRS 137.020 Repealed, 1964

137.020. Repealed, 1964 Catchline at repeal: State license tax on carnivals and circuses; exemptions; civil penalty for nonpayment. History: Repealed 1964 Ky. Acts ch. 174, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4224c-4, 4224c-6, 4224c-11.

KRS 137.030 Repealed, 1964

137.030. Repealed, 1964 Catchline at repeal: License tax may be credited against sales tax. History: Repealed 1964 Ky. Acts ch. 174, sec. 1. -- Amended 1960 Ky. Acts ch. 5, Art. IV, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224c-10.

KRS 137.040 Repealed, 1962

137.040. Repealed, 1962 Catchline at repeal: State occupational license taxes; imposition; exemptions. History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Amended 1956 Ky. Acts ch. 159, sec. 2. -- Amended 1952 Ky. Acts ch. 156, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-10.

KRS 137.050 Repealed, 1962

137.050. Repealed, 1962 Catchline at repeal: License to distribute cigarettes. History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Amended 1960 Ky. Acts ch. 5, Art. IV, sec. 3. -- Amended 1956 Ky. Acts ch. 159, sec. 3. -- Amended 1950 Ky. Acts ch. 76, sec. 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-10.

KRS 137.060 Repealed, 1960

137.060. Repealed, 1960 Catchline at repeal: License for occupations using vehicles. History: Repealed 1960 Ky. Acts ch. 5, Art. IV, sec. 1. -- Amended 1956 Ky. Acts ch. 159, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-10.

KRS 137.070 Repealed, 1962

137.070. Repealed, 1962 Catchline at repeal: Regulation of cigarette licensees. History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-5.

KRS 137.080 Repealed, 1962

137.080. Repealed, 1962 Catchline at repeal: When licenses to be obtained; when to expire; proportional rate; additional fee for prior operation without license. History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-3, 4224a-4.

KRS 137.090 Repealed, 1962

137.090. Repealed, 1962 Catchline at repeal: Issuance of license by county clerk; forms. History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4224a-2, 4224a-7, 4224a-8.

KRS 137.100 Repealed, 1962

137.100. Repealed, 1962 Catchline at repeal: Transfer of license. History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4224a-7, 4224a-8.

KRS 137.110 Repealed, 1962

137.110. Repealed, 1962 Catchline at repeal: Regulation of license records by Department of Revenue; fees of county clerk; report and accounting of taxes. History: Repealed 1962 Ky. Acts ch. 92, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4224a-6.

KRS 137.115 Permissive county license taxes

137.115. Permissive county license taxes (1) 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. (2) (a) All license fees shall be payable to: 1. The county clerk; or 2. In a county containing a consolidated local government, an agency of the consolidated local government as designated by its council. (b) The revenues from the license fees shall be credited to the general fund of the county to be used for county purposes only. (3) The fiscal court of any county, except a county containing a consolidated local government, 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: June 29, 2023 History: Amended 2023 Ky. Acts ch. 189, sec. 2, effective June 29, 2023. -- 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.

KRS 137.120 Tax on production of crude petroleum

137.120. Tax on production of crude petroleum (1) Every producer of crude petroleum oil shall pay a tax for state purposes equal to four and one-half percent (4.5%) of the market value of all crude petroleum produced by him in this state. (2) A producer of crude petroleum oil shall include any person owning an interest in crude petroleum oil produced in this state. (3) The tax provided by this section shall be imposed and attached when the crude petroleum is first transported from the tanks or other receptacle located at the place of production, and shall be imposed ratably upon all persons owning any interest in such oil. Effective: June 1, 1980 History: Amended 1980 Ky. Acts ch. 392, sec. 17, effective June 1, 1980. -- Amended 1948 Ky. Acts ch. 82, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4223c-1, 4223c-3.

KRS 137.130 Transporters of crude petroleum must report and register

137.130. Transporters of crude petroleum must report and register (1) Every person engaged in the transportation of crude petroleum in this state from receptacles located at the place of production in this state shall be considered a transporter of crude petroleum. Every transporter of crude petroleum shall make a verified report to the Department of Revenue by the twentieth day of the month succeeding each month in which crude petroleum is so received for transportation, showing the quantity of each kind or quality of crude petroleum so received from each county in this state and the market value of the crude petroleum on the first business day after the tenth day of the month in which the report is made. The report shall show any sales of crude petroleum so received, the quantity of crude petroleum in each sale, the date of each sale, and the market price of the crude petroleum on each date of sale for the preceding month. This report shall be made upon blanks furnished and prescribed by the department. The department may require additional reports from time to time, on blanks prepared by it, from all producers and transporters of crude petroleum. (2) Every person required to report under subsection (1) of this section shall register as a transporter of crude petroleum in the office of the county clerk in each county in which such business is carried on by him, in a book which the department shall provide, showing the name, residence and place of business of the transporter. The county clerk shall immediately certify to the department a copy of each registration as made. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 340, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4223c-4, 4223c-5, 4223c-8.

KRS 137.132 Credit for production from recovered inactive petroleum well

137.132. Credit for production from recovered inactive petroleum well (1) As used in this section, "recovered inactive well" means a well that has been inactive for a consecutive two (2) year period or a well that has been plugged and abandoned, as determined by the Energy and Environment Cabinet, and that resumes producing crude petroleum oil. (2) Every taxpayer engaged in the production of crude petroleum oil within this Commonwealth shall be allowed a credit against the tax imposed under KRS 137.120 equal to four and one-half percent (4.5%) of the market value of crude petroleum oil that is produced from a recovered inactive well. Effective: July 15, 2010 History: Amended 2010 Ky. Acts ch. 24, sec. 103, effective July 15, 2010. -- Amended 2005 Ky. Acts ch. 123, sec. 15, effective June 20, 2005. -- Created 1998 Ky. Acts ch. 359, sec. 1, effective July 15, 1998.

KRS 137.140 Transporter to collect and pay over tax

137.140. Transporter to collect and pay over tax Every transporter of crude petroleum shall be liable for the taxes imposed under KRS 137.120 on all crude petroleum received by him. He shall collect from the producer, in money or crude petroleum, the taxes imposed. If collection is in crude petroleum, the transporter may sell the same and pay the taxes by check or cash to the Department of Revenue or sheriff, as provided in KRS 137.150 and 137.160. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 341, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4223c-7.

KRS 137.150 Notice of county tax levy -- Collection and payment

137.150. Notice of county tax levy -- Collection and payment Any county imposing a tax under KRS 137.120 shall immediately after the levy of the tax give notice thereof to each transporter of crude petroleum registered in the county. The transporter shall, after the first day of the month immediately following such notice, proceed as provided in KRS 137.140 to collect the county tax and pay it to the sheriff of the county in the manner and at the time payment of such taxes is required to be made to the Department of Revenue. Each county imposing the tax shall, upon the fixing of the levy, certify the same to the department, which shall make the assessment for the county tax in the same manner and at the same value as provided for the state tax, which shall be certified to the county for collection. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 342, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4223c-2.

KRS 137.160 Valuation of oil for assessment by Department of Revenue -- Notice -- Appeal

137.160. Valuation of oil for assessment by Department of Revenue -- Notice -- Appeal (1) When the Department of Revenue has received the reports provided for in KRS 137.130, it shall, upon such reports and such other reports and information as it may secure, assess the value of all grades or kinds of crude petroleum reported for each month. (2) Where the report shows no sale of crude petroleum during the month covered by the report, the market value of crude petroleum on the first business day after the tenth day of the month in which the report is made shall be fixed by the department as the assessed value of all crude petroleum covered by the report. Where the report shows that all crude petroleum reported has been sold during the month covered by the report, the market price of such crude petroleum on each day of sale shall be the assessed value of all crude petroleum sold on that date of sale, and the total amount of the tax to be reported as the assessment on the report shall be the total of the assessments made on such sales. If the report shows that part of the crude petroleum reported has been sold and part remains unsold, the market price of the crude petroleum on the first business day after the tenth day of the month following the month covered by the report shall be fixed as the assessed value of the portion of the crude petroleum unsold, the market price of the crude petroleum on each day of sale shall be the assessed value of the portion sold, and the total amount of the tax to be reported as the assessment on the report shall be the total of the assessments made on the sold and unsold crude petroleum. The department, in making its assessments, shall take into consideration transportation charges. (3) The department shall, by the last day of the month in which the reports are required to be made, notify each transporter of his or her assessment, and certify the assessment to the county clerk of each county that has reported the levy of a county tax under KRS 137.150. The county clerk shall immediately deliver a copy thereof to the sheriff for collection of the county tax. The transporter so notified of the assessment shall have the right to an appeal to the Board of Tax Appeals pursuant to KRS 49.220. Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 185, sec. 72, effective June 29, 2021. -- Amended 2017 Ky. Acts ch. 74, sec. 80, effective June 29, 2017. -- Amended 2005 Ky. Acts ch. 85, sec. 343, effective June 20, 2005. -- Amended 1964 Ky. Acts ch. 141, sec. 24. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4223c-6.

KRS 137.170 Tentative state license tax on race meetings

137.170. Tentative state license tax on race meetings (1) Every person engaged in the business of conducting a race meeting at which live horse races are run for stakes, purses, or prizes, under the jurisdiction of the Kentucky Horse Racing and Gaming Corporation, shall pay a tentative license tax to the state, as provided in subsection (2) of this section. (2) Any race track for any year commencing December 1 and ending the following November 30 for the days upon which races are actually conducted for any stake, purse, or prize, shall pay a license tax based on the average daily mutuel handle for the preceding year as follows: Average Daily Mutuel Handle License Tax $0 - $25,000 $ 0 $25,000 - $250,000 $ 175 $250,001 - $450,000 $ 500 $450,001 - $700,000 $1,000 $700,001 - $800,000 $1,500 $800,001 - $900,000 $2,000 $900,001 and above $2,500 (3) As used in subsection (2) of this section the term "daily mutuel handle" shall mean the total gross amount of money bet or wagered by a race track's patrons by means of pari-mutuel, combination, or French pools on live races conducted by the track. Effective: July 1, 2024 History: Amended 2024 Ky. Acts ch. 171, sec. 42, effective July 1, 2024. -- Amended 2010 Ky. Acts ch. 24, sec. 104, effective July 15, 2010. -- Amended 2004 Ky. Acts ch. 191, sec. 46, effective July 13, 2004. -- Amended 1994 Ky. Acts ch. 65, sec. 6, effective July 15, 1994; and ch. 272, sec. 1, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 109, sec. 4, effective March 30, 1992. -- Amended 1984 Ky. Acts ch. 240, sec. 1, effective July 13, 1984. -- Amended 1958 Ky. Acts ch. 33, secs. 1 and 2, effective June 19, 1958. -- Amended 1942 Ky. Acts ch. 90, secs. 1 and 2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4223b-6, 4223b-7.

KRS 137.180 Report and payment of tentative state license tax -- Civil penalty for nonpayment

137.180. Report and payment of tentative state license tax -- Civil penalty for nonpayment (1) Each person engaged in the business of conducting a race track shall, on or before thirty (30) days following the close of each duly licensed race meeting, furnish the Department of Revenue a verified report of the number of days on which races were conducted on that race track during the race meeting, together with a statement of its daily mutuel handle for each day during the meeting, and at the same time pay to the state the tentatively correct amount of the license tax apparently due it pursuant to KRS 137.170. (2) On or before December 31 in each year, each person engaged in the business of conducting a race track shall file a final report with the Department of Revenue giving in summary form a recapitulation of the information furnished by the previous tentative reports filed during the year, computing the final license tax due the state for the year ending November 30 and showing the amount of tentative license tax actually paid during the year. Any balance of license tax due the state as shown on the final report shall be paid at the same time as the filing. Any overpayment in license tax disclosed by the final report shall, at the option of the taxpayer, be promptly refunded by the state or credited against the license tax to be due from the taxpayer in the following year. (3) Any person who violates any provision of this section or KRS 137.170 shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180 and interest at the tax interest rate as defined in KRS 131.010(6) upon the unpaid amount from the date prescribed for its payment until payment is actually made to the department. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 344, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 65, sec. 7, effective July 15, 1994. – Amended 1992 Ky. Acts ch. 338, sec. 3, effective August 1, 1992; and ch. 403, sec. 7, effective August 1, 1992. -- Amended 1986 Ky. Acts ch. 496, sec. 11, effective August 1, 1986. -- Amended 1958, Ky. Acts ch. 33, secs. 3, 4, and 5, effective June 19, 1958. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4223b-9, 4223b-11.

KRS 137.190 License, admission, and pari-mutuel taxes in lieu of other taxes -- Local government not to levy pari-mutuel tax

137.190. License, admission, and pari-mutuel taxes in lieu of other taxes -- Local government not to levy pari-mutuel tax (1) The license tax imposed by KRS 137.170, the license taxes permitted by KRS 61.182, 91.202, and 92.282, and the state taxes and contributions imposed by KRS 138.510 to 138.550 and 230.380 on pari-mutuel systems of betting shall be in lieu of all other license, excise, special, or franchise taxes to the state or any county, city, or other political subdivision. (2) Except for the license taxes permitted by KRS 61.182, 91.202, and 92.282, no county, city, or other political subdivision may levy any license, income, excise, special, or franchise tax on any such person or corporation engaged in the business of conducting a race track at which races are conducted for stakes, purses or prizes, or operating as a receiving track or simulcast facility, or on the operation or maintenance of any pari-mutuel machine or similar device, or on the money or amount of money handled by or through any pari-mutuel machine or similar device or on the sale of any merchandise during the conducting of races thereon by any such person or corporation. Effective: July 14, 2022 History: Amended 2022 Ky. Acts ch. 124, sec. 7, effective July 14, 2022. -- Amended 1992 Ky. Acts ch. 109, sec. 5, effective March 30, 1992. -- Amended 1948 Ky. Acts ch. 35, sec. 7. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4223b-12.

KRS 137.200 Repealed, 1966

137.200. Repealed, 1966 Catchline at repeal: State license tax on chain stores; imposition; filling stations exempted. History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4202a-25, 4202a-28.

KRS 137.210 Repealed, 1966

137.210. Repealed, 1966 Catchline at repeal: Rates per store. History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4202a-27.

KRS 137.220 Repealed, 1966

137.220. Repealed, 1966 Catchline at repeal: Annual report of chain store operators. History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4202a-26.

KRS 137.230 Repealed, 1966

137.230. Repealed, 1966 Catchline at repeal: Payment of license tax; civil penalty; other taxes not waived. History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4202a-32, 4202a-33.

KRS 137.240 Repealed, 1966

137.240. Repealed, 1966 Catchline at repeal: Proportional fee for store opened during year. History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4202a-29.

KRS 137.250 Repealed, 1966

137.250. Repealed, 1966 Catchline at repeal: Separate licenses; posting licenses; transfer. History: Repealed 1966 Ky. Acts ch. 255, sec. 283. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4202a-30, 4202a-33.

KRS 137.260 Repealed, 1950

137.260. Repealed, 1950 Catchline at repeal: Coin machine licenses required; who to procure; seals; instructions as to use of machine and what user will receive; illegal machines not permitted; exemption of machines in warehouses. History: Repealed 1950 Ky. Acts ch. 68, sec. 12, effective March 15, 1950. -- Created 1948 Ky. Acts ch. 110, sec. 3, effective July 1,1948.

KRS 137.270 Repealed, 1950

137.270. Repealed, 1950 Catchline at repeal: Application for coin machine license. History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 4, effective July 1,1948.

KRS 137.280 Repealed, 1950

137.280. Repealed, 1950 Catchline at repeal: Coin machine license fees; payment by check. History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, secs. 5 and 6, effective July 1,1948.

KRS 137.290 Repealed, 1950

137.290. Repealed, 1950 Catchline at repeal: License year; half-year licenses. History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 7, effective July 1,1948.

KRS 137.300 Repealed, 1950

137.300. Repealed, 1950 Catchline at repeal: Transfer of licenses. History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 9, effective July 1,1948.

KRS 137.310 Repealed, 1950

137.310. Repealed, 1950 Catchline at repeal: Civil penalty for nonpayment of tax. History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 8, effective July 1,1948.

KRS 137.320 Repealed, 1950

137.320. Repealed, 1950 Catchline at repeal: Administration by Department of Revenue. History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 2, effective July 1,1948.

KRS 137.330 Repealed, 1950

137.330. Repealed, 1950 Catchline at repeal: City licenses on coin machines. History: Repealed 1950 Ky. Acts ch. 68, sec. 12. -- Created 1948 Ky. Acts ch. 110, sec. 9A, effective July 1,1948.

KRS 137.340 Repealed, 1994

137.340. Repealed, 1994 Catchline at repeal: Coin-operated music or amusement machines -- License tax -- Stamps -- Instructions -- Illegal machines -- Exceptions. History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 3.

KRS 137.350 Repealed, 1994

137.350. Repealed, 1994 Catchline at repeal: Application for license -- Statement. History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Amended 1986 Ky. Acts ch. 496, sec. 12, effective August 1, 1986. -- Created 1950 Ky. Acts ch. 68, sec. 4.

KRS 137.360 Repealed, 1994

137.360. Repealed, 1994 Catchline at repeal: Issuance of license -- Fee. History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 5.

KRS 137.370 Repealed, 1994

137.370. Repealed, 1994 Catchline at repeal: License year -- Half-year license. History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 6.

KRS 137.380 Repealed, 1994

137.380. Repealed, 1994 Catchline at repeal: Tax penalty and interest. History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Amended 1982 Ky. Acts ch. 452, sec. 13, effective July 1, 1982. -- Created 1950 Ky. Acts ch. 68, sec. 7.

KRS 137.390 Repealed, 1994

137.390. Repealed, 1994 Catchline at repeal: Administration. History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 2.

KRS 137.400 Repealed, 1994

137.400. Repealed, 1994 Catchline at repeal: Disposition of revenue. History: Repealed 1994 Ky. Acts ch. 13, sec. 3, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 10.

KRS 137.410 Municipal tax on coin machines -- Definition of coin machines -- Maximum tax limit

137.410. Municipal tax on coin machines -- Definition of coin machines -- Maximum tax limit Every municipal corporation of the Commonwealth may levy a tax on coin machines. Coin machines shall include any lawful coin or token-operated machine or device which contains no element of chance and which as a result of depositing a coin, token, or other object automatically or by some mechanical operation affords music or amusement of some character with or without vending any merchandise, but in addition to any merchandise. Coin machines shall not include any bona fide merchandise vending machine in which there are no amusement features. Any license tax so imposed by a municipal corporation shall not exceed ten dollars ($10) per machine, except that cities of the first class may levy taxes equal to twenty dollars ($20) per machine. Effective: June 30, 1994 History: Amended 1994 Ky. Acts ch. 13, sec. 1, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 8.

KRS 137.990 Penalties

137.990. Penalties (1) (a) Any person who engages in any business or sells or offers to sell or has on hand for the purpose of sale any article or exercises any privilege for which a license is required or imposed by KRS 137.115 before procuring the license and paying the tax shall be fined not less than twenty-five dollars ($25) nor more than two hundred dollars ($200) for each offense, unless otherwise specifically provided; (b) Any county clerk who violates any of the provisions of KRS 137.115, or any administrative regulation promulgated by the Department of Revenue thereunder, shall be fined not less than fifty dollars ($50) nor more than one thousand dollars ($1,000) for each offense; and (c) Any person who makes a false statement in securing a license under KRS 137.115 shall be deemed guilty of a misdemeanor. (2) (a) Any person who violates any provision of KRS 137.120 to 137.160 shall be subject to the uniform civil penalties imposed pursuant to KRS 131.180; and (b) Any person who violates any of the provisions of KRS 137.120 to 137.160 may be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500) or imprisoned for not less than thirty (30) days nor more than six (6) months, or both. (3) Any person who violates any of the provisions of KRS 137.170 or 137.180 shall be fined not more than one thousand dollars ($1,000) or imprisoned in the county jail not more than thirty (30) days, or both so fined and imprisoned. If the offender is a corporation, the principal officer or the officer or employee directly responsible for the violation, or both, shall be punished as provided in this subsection. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 345, effective June 20, 2005. -- Amended 1994 Ky. Acts ch. 13, sec. 2, effective June 30, 1994. – Amended 1992 Ky. Acts ch. 403, sec. 9, effective July 14, 1992. -- Amended 1986 Ky. Acts ch. 496, sec. 13, effective August 1, 1986. -- Amended 1966 Ky. Acts ch. 255, sec. 134. -- Amended 1962 Ky. Acts ch. 92, sec. 10; and ch. 198, sec. 2. -- Amended 1952 Ky. Acts ch. 195, sec. 1. -- Amended 1950 Ky. Acts ch. 68, secs. 9 and 12. -- Amended 1948 Ky. Acts ch. 110, sec. 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4202a-35, 4223b-11, 4223c-9, 4224a-4, 4224a-9, 4224c-7.

Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=37649Fetched: 10/20/2026