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Kentucky · Snapshot 09/05/2026

KRS 242.1292: Licenses issued to limited sales precincts prior to July 14, 2022 --

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Where this section sits in the code
  1. KRS Chapter 242

Regulatory license fee.

(1) Any license issued by a state or local administrator under this section before July

14, 2022, shall:

(a) Remain valid and in effect unless the l icense is surrendered to the department

as authorized under KRS Chapters 241 to 244;

(b) Continue to be subject to the regulatory license fee assessed under KRS

243.075, and the jurisdiction that issued the license may continue to assess the

regulatory license fee; and

(c) Not count toward the total for any other city, county, or state license limits.

(2) (a) Notwithstanding any limitations imposed on the city's taxing or licensing

power by KRS 243.070, for any city with a limited sale precinct established as

wet territory under this section prior to July 14, 2022, the governing body of

the city may continue to impose a regulatory license fee upon the gross

receipts of each establishment located in said city licensed to sell alcoholic

beverages.

(b) The regulatory license fee may be levied at the beginning of each city budget

period at the percentage rate reasonably estimated to fully reimburse the city

for the estimated costs of any additional policing, regulatory, or administrative

expenses related to the sale of alcoholic beverages in the city.

(c) The regulatory license fee shall be in addition to any other taxes, fees, or

licenses permitted by law, but a credit against the fee shall be allowed in an

amount equal to any licenses or fees imposed by the city pursuant to KRS

243.070.

Collected 2026-09-05T20:52:52Z. Source file · JSON

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