KRS 70.092: Sheriff to negotiate collection fee with governing body for special tax,

license, fee, or other charge collected with tax bill -- Limitation.

If the governing body of a city, county, urban -county government, consolidated local

government, charter county, or unified local government levies or imposes a special tax,

license, fee, or other charge to be collected as part of a tax bill by the sheriff, the sheriff

shall negotiate a collection fee with the governing body. The local government then sh all

set the negotiated collection fee, and the sheriff shall retain an amount not to exceed four

and one-fourth percent (4.25%) of the special tax, license, fee, or other charge collected,

if no other compensation is otherwise authorized.