KRS 68.198: Fiscal court powers as to imposition of license tax (counties of 30,000).

(1) The fiscal court of said counties may provide for the levy, the assessment and the

collection of the license fees authorized by KRS 68.197, provide for the issuance

and enforcement of licenses, and specify the county governmental purposes to

which the revenue derived from license fees authorized by KRS 68.197 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 t he 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.