{"data":{"id":"us-ky/krs-68.185","jurisdiction":"us-ky","citation":"KRS 68.185","heading":"Fiscal court's function in collection and appropriation of tax.","body":"(1) The fiscal court of each county having a population of three hundred thousand\n(300,000) or more may provide for the levy, assessment, and collection of the\nlicense fees authorized by KRS 68.180 and 160.482 to 160.488, provide for the\nissuance and enforceme nt of licenses, and specify the county governmental\npurposes to which the revenue derived from license fees authorized by KRS 68.180\nshall be applied.\n(2) In making the provisions described in subsection (1), and without limiting them, the\nfiscal court may , by resolution or order, adopt reasonable rules or regulations\nrequiring the preparation and filing of timely, accurate, and truthful returns,\naccounts, and license applications which will aid in the determination of the amount\nof the fee.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24075","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"ca9a5056afb4c7629c21b66757db5d375f6c7d44eeb817a828dc92e14dbbbaa2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.182","next":"us-ky/krs-68.190"},"notice":"GroundRules: Original legal text. Not legal advice."}