{"data":{"id":"us-ky/krs-68.190","jurisdiction":"us-ky","citation":"KRS 68.190","heading":"Credit for payment of similar city tax.","body":"Any amount paid to any city of the first class within such county as a license fee, for the\nsame privilege and for the same period, shall be credited against the county license fee\npayable under subsections (1) and (2) of KRS 68.180. Any amount paid to any  other city\nwithin such county as a license fee, for the same privilege and for the same period, shall\nbe credited against the county license fee payable under subsections (1) and (2) of KRS\n68.180, provided that such city, at least thirty (30) days prior to the beginning of any\ncounty fiscal year, has contracted with the fiscal court to contribute annually to the\nsupport of joint agencies of such county and one or more cities in the county, an amount\nwhich bears the same ratio to the annual appropriation m ade for such joint agencies by a\ncity of the first class in the county, as the assessed valuations for county tax purposes, as\ndetermined by the property valuation administrator, of the real and tangible personal\nproperty, excluding franchises, located wit hin the corporate limits of such other cities,\nrespectively, bears to the same assessed valuations within a city of the first class in said\ncounty.","path":["KRS Chapter 68"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=24076","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"cb07420e133694f5f1b49fca2000d0eca6af335cb4b099d6fc5da31cda2b363f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.185","next":"us-ky/krs-68.195"},"notice":"GroundRules: Original legal text. Not legal advice."}