KRS 238.570: Charitable gaming fee -- Charitable gaming regulatory account.

(1) A fee is imposed on charitable gaming in the amount of fifty -three hundredths of

one percent (0.53%) of gross receipts derived from all charitable gaming conducted

by charitable organizations required to be licensed in the Commonwealth of

Kentucky. Each licensed charitable organization shall remit to the corporation all

moneys due. Failure by a licensed charitable organization to timely remit the fee

required under th is subsection upon notice of delinquency shall constitute grounds

for disciplinary action in accordance with KRS 238.560.

(2) The charitable gaming regulatory account is hereby created as a corporate account

within the agency revenue fund and under the con trol of the Kentucky Horse

Racing and Gaming Corporation. All revenues generated from the fee levied in

subsection (1) of this section from license fees and from administrative fines

imposed by the office shall be deposited in this account. Fund amounts at tributable

to the fee levied in subsection (1) of this section that are not expended at the close

of a fiscal year shall not lapse but shall be carried forward to the next fiscal year.