KRS 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, wher e 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 toba cco 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.