KRS 68.185: Fiscal court's function in collection and appropriation of tax.

(1) The fiscal court of each county having a population of three hundred thousand

(300,000) or more may provide for the levy, assessment, and collection of the

license fees authorized by KRS 68.180 and 160.482 to 160.488, provide for the

issuance and enforceme nt of licenses, and specify the county governmental

purposes to which the revenue derived from license fees authorized by KRS 68.180

shall be applied.

(2) In making the provisions described in subsection (1), and without limiting them, the

fiscal court may , by resolution or order, adopt reasonable rules or regulations

requiring the preparation and filing of timely, accurate, and truthful returns,

accounts, and license applications which will aid in the determination of the amount

of the fee.