KRS 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 dis trict, 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 a nd 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.