{"data":{"id":"us-ky/krs-138.513","jurisdiction":"us-ky","citation":"KRS 138.513","heading":"Tax on advance deposit account wagering licensees.","body":"(1) (a) Beginning August 1, 2014, but before August 1, 2022, an excise tax is\nimposed on all advance deposit account wagering licensees licensed under\nKRS 230.260 at a rate of one -half of one percent (0.5%) of all amounts\nwagered through the licensee by Kentucky residents; and\n(b) Beginning August 1, 2022, an excise tax is imposed on all advance deposit\naccount wagering licensees licensed under KRS 230.260 at a rate of one and\none-half percent (1.5%) of all amounts wagered through the licensee by\nKentucky residents.\n(2) The tax imposed by this section shall be paid, collected, administered, and\ndistributed as provided in KRS 138.530.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55401","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:30Z","sha256":"c4603b08adb4ec8b9a5e530aeb5051ae8914e6696b9b6e613ddf8d43f94ba433","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.512","next":"us-ky/krs-138.515"},"notice":"GroundRules: Original legal text. Not legal advice."}