{"data":{"id":"us-ky/krs-137.190","jurisdiction":"us-ky","citation":"KRS 137.190","heading":"License, admission, and pari -mutuel taxes in lieu of other taxes -- Local","body":"government not to levy pari-mutuel tax.\n(1) The license tax imposed by KRS 137.170, the license taxes permitted by KRS\n61.182, 91.202, and 92.282, and the state taxes a nd contributions imposed by KRS\n138.510 to 138.550 and 230.380 on pari -mutuel systems of betting shall be in lieu\nof all other license, excise, special, or franchise taxes to the state or any county, city,\nor other political subdivision.\n(2) Except for the  license taxes permitted by KRS 61.182, 91.202, and 92.282, no\ncounty, city, or other political subdivision may levy any license, income, excise,\nspecial, or franchise tax on any such person or corporation engaged in the business\nof conducting a race track at which races are conducted for stakes, purses or prizes,\nor operating as a receiving track or simulcast facility, or on the operation or\nmaintenance of any pari -mutuel machine or similar device, or on the money or\namount of money handled by or through a ny pari-mutuel machine or similar device\nor on the sale of any merchandise during the conducting of races thereon by any\nsuch person or corporation.","path":["KRS Chapter 137"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52826","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"412f905ec410076fbcfc3d9254af8936afe01419129047bde1389a7fee080bc5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-137.180","next":"us-ky/krs-137.200"},"notice":"GroundRules: Original legal text. Not legal advice."}