{"data":{"id":"us-ky/krs-132.150","jurisdiction":"us-ky","citation":"KRS 132.150","heading":"Valuation of distilled spirits certified to county clerks -- Local tax rate.","body":"Immediately after the valuation of the distilled spirits has been finally fixed, the\ndepartment shall certify to the county clerks of the respective counties the amount liabl e\nfor county, city, or district taxation, and the date when the bonded period will expire on\nthe spirits. The report shall be filed by the county clerk in his office, and certified by him\nto the proper collecting officer of the county, city, or taxing dist rict for collection. The\nspirits, in addition to the tax for state purposes, shall be taxed for county, school, and city\npurposes at the prevailing rates of taxation on tangible personal property in the respective\ncounties, school districts, and cities in which the spirits are stored, but the combined rate\nof taxation for city and school purposes in cities of the first class shall not exceed one\ndollar and twenty-five cents ($1.25) on each one hundred dollars ($100) of assessed value\nof the spirits.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28228","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"09384aef37f5e919ba6dd33276432cb58edfcf2cd4467ec4849ae452bd9d383b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.140","next":"us-ky/krs-132.160"},"notice":"GroundRules: Original legal text. Not legal advice."}