KRS 138.513: Tax on advance deposit account wagering licensees.

(1) (a) Beginning August 1, 2014, but before August 1, 2022, an excise tax is

imposed on all advance deposit account wagering licensees licensed under

KRS 230.260 at a rate of one -half of one percent (0.5%) of all amounts

wagered through the licensee by Kentucky residents; and

(b) Beginning August 1, 2022, an excise tax is imposed on all advance deposit

account wagering licensees licensed under KRS 230.260 at a rate of one and

one-half percent (1.5%) of all amounts wagered through the licensee by

Kentucky residents.

(2) The tax imposed by this section shall be paid, collected, administered, and

distributed as provided in KRS 138.530.