KRS 230.752: Harness racetracks -- Exemption from tax under KRS 138.510(2) -- Use of

moneys not paid as tax.

All harness racetracks licensed by the corporation shall not be required to pay the excise

tax imposed under KRS 138.510(2), and the amount that would have been paid under

those subsections shall be retained by the track to promote and maintain its facilities and

its live meet.