{"data":{"id":"us-ky/krs-230.360","jurisdiction":"us-ky","citation":"KRS 230.360","heading":"Applicability of racing statutes.","body":"(1) The provisions of this chapter are intended to be statewide and exclusive in their\neffect and no city, county, or other political subdivision of state government shall\nhave the power or authority to make or enforce any local laws, ordinances, or\nregulations on the subject of horse race meetings.\n(2) Any person licensed under KRS 230.300 shall continue to pay, or be responsible for\nthe payment of, all:\n(a) State taxes presently imposed by law, including but without limitation, license\ntaxes imposed under KRS  137.170 to 137.190 and 137.990, the pari -mutuel\ntaxes imposed by KRS 138.510 to 138.550, and all state ad valorem taxes; and\n(b) Local ad valorem taxes and the license taxes when levied as permitted by KRS\n68.182, 91.202, and 92.282.\n(3) No tax shall be i mposed by the state or any subdivision thereof upon, or measured\nby, that portion of the excise tax imposed upon pari -mutuel betting at running and\ntrotting horse race tracks which is collected and retained by the operators thereof\nunder the provisions of KRS 138.510 to 138.550, both inclusive.","path":["KRS Chapter 230"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52836","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:46Z","sha256":"b27bee34835869a7e95a5c3a918f34cad4f9b376f6fc8660f9a3143e486fe6bf","source_id":"us-ky","stale":false,"prev":"us-ky/krs-230.357","next":"us-ky/krs-230.361"},"notice":"GroundRules: Original legal text. Not legal advice."}