{"data":{"id":"us-ky/krs-68.178","jurisdiction":"us-ky","citation":"KRS 68.178","heading":"County license fee for off -site waste management facilities -- Use of","body":"proceeds.\n(1) The fiscal court of any county may license off -site waste management facilities\nlocated within the county with the imposition of a license fee at a percentage rate\nnot to exceed two percent (2%) per annum of the gross receipts of such a waste\nmanagement facility owned or operated by self -employed individuals, partnerships,\nor corporations. The proceeds from the license fee shall be used to defray the\ngeneral revenue requ irements of the county where the facility is located. For\npurposes of assessing the licensing fee provided for in this section, off -site waste\nmanagement shall consist of establishing and operating a facility whose principal\npurpose is treatment, storage, disposal, or a combination of these activities but shall\nnot include those treatment, storage, or disposal activities which occur incidental to\nor which are not otherwise distinguishable from a broader manufacturing operation\nat the site of said operation.\n(2) (a) The fiscal court of a county or the urban -county council of an urban -county\ngovernment may license a solid waste landfill located within the county or\nurban-county area. The license fee may be set at not less than one cent ($0.01)\nbut no more than fifty cents ($0.50) per ton of waste received by the landfill or\nset at up to five percent (5%) of gross receipts of the landfill.\n(b) The license fee as set may be increased by an amount up to one -quarter (1/4)\nof the base fee per ton or on gross receipt s of waste received at the landfill\nwhich originates from outside of the planning area. For purposes of this\nsection, planning area shall mean those areas within Kentucky as indicated in\nsolid waste management plans filed with the cabinet by a county, mult icounty\narea, or waste management district. However, before a fee differential may be\nimposed the county or urban -county government shall demonstrate that the\ndifferential is reasonably related to additional government services which\nmust be undertaken because of the landfilling of nonplanning area waste. This\ndemonstration may be made by showing an unplanned for reduction in waste\ndisposal capacity and a need to provide for future disposal capacity or impacts\non roads, litter control or emergency services.\n(c) The proceeds from the license fee shall be used to defray the government\nservices provided to the landfill, necessary clean -up operations or emergency\nresponses related to operation of the landfill or transporting waste to the\nlandfill, necessary main tenance, improvement or construction of roads, and\nfor the general revenue requirements of the county or urban -county\ngovernment where the landfill is located.\n(d) Ten percent (10%) of the license fee shall be remitted annually in equal shares\nto all count ies and urban -county governments in the planning area served by\nthe landfill from where the fees originated which shall be used for local solid\nwaste planning and plan implementation. Counties or urban -county\ngovernments desiring to impose the fee provided  for herein are authorized to\naccept payments in lieu of the fee under duly -executed contracts between the\ncounty and the permitted site or facility. The fee provided for in this\nsubsection shall be in lieu of the provisions of subsection (1). Special wast e,\nas defined in KRS 224.50 -760, except for waste from sanitary wastewater\ntreatment facilities, shall be exempt from this subsection.\n(3) In the case of hazardous waste facilities involving land disposal, including a\nregional integrated waste treatment and disposal demonstration facility as defined in\nKRS Chapter 224, the rate levied under this section shall be not more than five\npercent (5%) per annum of the gross receipts and shall be calculated so as to\nproduce sufficient revenue to compensate the count y for any additional costs\nincurred by it from having a hazardous waste facility located in its jurisdiction,\nincluding, but not limited to, the loss of ad valorem property tax revenues from the\nproperty on which the facility is located, the loss of ad val orem property tax\nrevenues from abutting properties or other affected properties, the cost of providing\nany additional emergency services, the cost of monitoring air, surface water, ground\nwater to the extent that other monitoring data is not available, an d other costs\nestablished as being associated with the facility and for which the county is not\notherwise compensated.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24073","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"ca4e7daaf09c54dc0ca7b006de1f33fc9cdff1b340e6fdee880963709be6fd4b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.175","next":"us-ky/krs-68.180"},"notice":"GroundRules: Original legal text. Not legal advice."}