{"data":{"id":"us-ky/krs-137.115","jurisdiction":"us-ky","citation":"KRS 137.115","heading":"Permissive county license taxes.","body":"(1) The fiscal court of each county is hereby given the authority to impose with respect:\n(a) To each restaurant serving meals, a license fee not to exceed ten dollars ($10)\nper annum;\n(b) To each retail outlet of soft drinks or ice cream, a license fee not to  exceed\nfive dollars ($5) per annum. In cases where ice cream and soft drinks are sold\nby the same retail outlet, one (1) license tax not to exceed ten dollars ($10) per\nannum;\n(c) To each billiard or pool table or bowling alley, irrespective of size, wher e a\nfee is charged and collected, directly or indirectly, a license fee not to exceed\nthirty dollars ($30) per annum for the first table or alley and not to exceed five\ndollars ($5) per annum for each additional table or alley;\n(d) To each place where toba cco products are sold at retail, a license fee not to\nexceed ten dollars ($10) per annum.\n(2) (a) All license fees shall be payable to:\n1. The county clerk; or\n2. In a county containing a consolidated local government, an agency of\nthe consolidated local government as designated by its council.\n(b) The revenues from the license fees shall be credited to the general fund of the\ncounty to be used for county purposes only.\n(3) The fiscal court of any county, except a county containing a consolidated local\ngovernment, may allow the county clerk a commission not to exceed five percent\n(5%) on the license fees collected and accounted for by him under this section in\naddition to the fee provided in KRS 64.012.","path":["KRS Chapter 137"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=54202","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"f34abfec351f29c99f2b35107cde7e7be052f73b6f7225b105067809499591e1","source_id":"us-ky","stale":false,"prev":"us-ky/krs-137.110","next":"us-ky/krs-137.120"},"notice":"GroundRules: Original legal text. Not legal advice."}