{"data":{"id":"us-ky/krs-68.182","jurisdiction":"us-ky","citation":"KRS 68.182","heading":"Application of occupational license fees to racetrack extension.","body":"(1) Occupational license fees levied under KRS 67.083, 68.180, and 68.197 by the\nfiscal court of a county, consolidated local government, urban -county government,\ncharter county government, or unified local government may apply to racetrack\nextensions.\n(2) As used in this section:\n(a) \"Historical horse race\" has the same meaning as in KRS 138.511; and\n(b) 1. \"Racetrack extension\" means any facility:\na. Owned, leased, or purchased by an association licensed by the\nKentucky Horse Racing and Gaming Corporation under KRS\n230.300;\nb. That meets the definition of \"track\" under KRS 230.210(47)(c);\nand\nc. Where pari-mutuel wagering on historical horse races is conducted\non terminals approved by the Kentucky Horse Racing and Gaming\nCorporation.\n2. \"Racetrack extension\" does not include a facility or real property used\nfor training horses or at which live horse races are run for stakes, purses,\nor prizes under the jurisdiction of th e Kentucky Horse Racing and\nGaming Corporation.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58129","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"c578d682a504dd6edb1704539e78833e45c6a0e71700a76196877829787fc20b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.180","next":"us-ky/krs-68.185"},"notice":"GroundRules: Original legal text. Not legal advice."}