KRS 92.282: Application of occupational license fees to racetrack extension.

(1) Occupational license fees levied under KRS 92.281 by the legislative body of a city

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 defi nition 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 pro perty used

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

or prizes under the jurisdiction of the Kentucky Horse Racing and

Gaming Corporation.