{"data":{"id":"us-ky/krs-230.380","jurisdiction":"us-ky","citation":"KRS 230.380","heading":"Simulcast facilities -- Restrictions and prohibitions -- Tax implications --","body":"Percentage of wagers to local economic development -- Commissions -- Report\non money expended.\n(1) Any track licensed by the corporation to conduct horse racing and desiring to\nestablish a simulcast facility shall apply for and may receive approval from the\ncorporation for each simulcast facility. Prior to considering an application for\napproval of a simulcast facility, the corporation shall notify by regular mail, ea ch\nstate senator, state representative, county judge/executive, and mayor in the\njurisdiction in which the proposed simulcast facility is located, at least ten (10) days\nin advance of the corporation meeting at which the application is to be considered\nor voted upon. Consideration of an application shall be based on criteria contained\nin administrative regulations promulgated under KRS 230.300. Approval, if\ngranted, shall be granted for a term of one (1) calendar year.\n(2) A track or tracks may proceed with  the establishment of a simulcast facility unless,\nwithin sixty (60) days of the date on which the corporation approved the facility,\nthe governing body of the local government jurisdiction in which the facility is to\nbe located votes, by simple majority o f those voting, to disapprove the\nestablishment of the simulcast facility. For the purposes of this section, \"governing\nbody\" means, in an incorporated area, the board of aldermen, city council or board\nof commissioners; in a county, the fiscal court; in a n urban-county government, the\nurban-county council, or in a charter county, the legislative body created in\naccordance with KRS 67.825 to 67.875.\n(3) The corporation shall not approve the establishment of any simulcast facility within\na radius of fifty (5 0) miles of a licensed track. The corporation may approve the\nestablishment of one (1) simulcast facility within a radius of greater than fifty (50)\nmiles but less than seventy -five (75) miles of a licensed track, but the facility shall\nnot be approved to operate without the prior written consent of the licensed track\nwithin whose seventy-five (75) mile radius the facility is located.\n(4) The corporation may promulgate administrative regulations as it deems appropriate\nto protect the integrity of pari-mutuel wagering at any simulcast facility.\n(5) Licensed tracks conducting horse racing may enter into joint agreements to\nestablish or operate one (1) or more simulcast facilities, on terms and conditions as\nthe participating tracks may determine. Any agreement s respecting these\narrangements shall be filed with the corporation, and applications for simulcast\nfacilities shall be filed by and licenses may be issued to, these licensed tracks by the\ncorporation.\n(6) A simulcast facility may be established and operat ed on property that is owned or\nleased and which is not used solely for the operation of a simulcast facility;\nprovided however, that a simulcast facility may not be established on the premises\nof a lottery vendor.\n(7) A simulcast facility shall not be subject to and shall not pay any excise tax imposed\npursuant to KRS 138.510, or any license tax imposed under KRS 137.170.\n(8) One percent (1%) of all moneys wagered at a simulcast facility shall be dedicated\nfor local economic development and shall be allocated as follows:\n(a) If a simulcast facility is located in an incorporated area, seventy -five percent\n(75%) shall be allocated to the governing body of the city in which the facility\nis located, and twenty-five percent (25%) to the governing body of the cou nty\nin which the facility is located.\n(b) If a simulcast facility is located in an unincorporated area, all moneys shall be\nallocated to the governing body of the county or charter county in which the\nfacility is located.\n(9) (a) After the deduction of moneys under subsection (8) of this section, simulcast\nfacility shall deduct a commission allowed under KRS 230.3615 with respect\nto all wagers made at the simulcast facility. The commission, less moneys\nallocated in subsection (8) of this section, shall be split as follows:\n1. Thirty percent (30%) shall be allocated to the host track;\n2. Forty-six and one-half percent (46.5%) to the purse program at the host\ntrack;\n3. Thirteen and one -half percent (13.5%) to be retained by the track or\ntracks owning the simulcast facility for the purpose of application to\nexpenses incurred in connection therewith;\n4. Six percent (6%) to be allocated to the Kentucky Thoroughbred Owners\nand Breeders, Inc., to be expended as follows:\na. Up to three perce nt (3%) for capital improvements and promotion\nof off-track betting; and\nb. The remainder for marketing and promoting the Kentucky\nThoroughbred industry; and\n5. Four percent (4%) to be allocated to the corporation to be used for\npurses at county fairs in K entucky licensed and approved by the\ncorporation, and for the standardbred sires stakes program established\nunder KRS 230.770.\n(b) The commission of a simulcast facility derived from interstate wagering shall\nbe reduced by any amounts required to be paid b y contract to the host track or\ntrack conducting the live race before it is divided as set forth in this section.\nNo simulcast facility may receive any interstate simulcast except with the\napproval of the live Kentucky host track.\n(c) The Kentucky Thoroughbred Owners and Breeders, Inc., shall annually report\nto the corporation on all money expended in accordance with subsection\n(9)(a)4. of this section. The report shall be in the form required, and provide\nall information required by the corporation.\n(10) Subsections (1) and (2) of this section shall also apply to the establishment by a\ntrack of a noncontiguous facility in a county in which pari -mutuel racing and\nwagering is not being conducted. Subsection (8) of this section shall also apply to a\nnoncontiguous race track facility referenced in this subsection, unless there is a\nwritten agreement to the contrary between the track establishing the facility and the\ngoverning body of the local government jurisdiction in which the facility is to be\nestablished.","path":["KRS Chapter 230"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=54719","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:52:46Z","sha256":"43889da25e2aae7b24b1f5becaa8819a28cf6da32d0c353826b3ac37f04683f0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-230.379","next":"us-ky/krs-230.385"},"notice":"GroundRules: Original legal text. Not legal advice."}