KRS 230.360: Applicability of racing statutes.

(1) The provisions of this chapter are intended to be statewide and exclusive in their

effect and no city, county, or other political subdivision of state government shall

have the power or authority to make or enforce any local laws, ordinances, or

regulations on the subject of horse race meetings.

(2) Any person licensed under KRS 230.300 shall continue to pay, or be responsible for

the payment of, all:

(a) State taxes presently imposed by law, including but without limitation, license

taxes imposed under KRS 137.170 to 137.190 and 137.990, the pari -mutuel

taxes imposed by KRS 138.510 to 138.550, and all state ad valorem taxes; and

(b) Local ad valorem taxes and the license taxes when levied as permitted by KRS

68.182, 91.202, and 92.282.

(3) No tax shall be i mposed by the state or any subdivision thereof upon, or measured

by, that portion of the excise tax imposed upon pari -mutuel betting at running and

trotting horse race tracks which is collected and retained by the operators thereof

under the provisions of KRS 138.510 to 138.550, both inclusive.