KRS 68.182: Application of occupational license fees to racetrack extension.

(1) Occupational license fees levied under KRS 67.083, 68.180, and 68.197 by the

fiscal court of a county, consolidated local government, urban -county government,

charter county government, or unified local government may apply to racetrack

extensions.

(2) As used in this section:

(a) "Historical horse race" has the same meaning as in KRS 138.511; and

(b) 1. "Racetrack extension" means any facility:

a. Owned, leased, or purchased by an association licensed by the

Kentucky Horse Racing and Gaming Corporation under KRS

230.300;

b. That meets the definition of "track" under KRS 230.210(47)(c);

and

c. Where pari-mutuel wagering on historical horse races is conducted

on terminals approved by the Kentucky Horse Racing and Gaming

Corporation.

2. "Racetrack extension" does not include a facility or real property used

for training horses or at which live horse races are run for stakes, purses,

or prizes under the jurisdiction of th e Kentucky Horse Racing and

Gaming Corporation.