{"data":{"id":"us-ky/krs-68.198","jurisdiction":"us-ky","citation":"KRS 68.198","heading":"Fiscal court powers as to imposition of license tax (counties of 30,000).","body":"(1) The fiscal court of said counties may provide for the levy, the assessment and the\ncollection of the license fees authorized by KRS 68.197, provide for the issuance\nand enforcement of licenses, and specify the county governmental purposes to\nwhich the revenue derived from license fees authorized by KRS 68.197 shall be\napplied.\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 t he 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=24079","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:30Z","sha256":"4e13972286b3af691029ad392d5d25f64b10acae761fb2d26ec77ad68c7bd19e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-68.197","next":"us-ky/krs-68.199"},"notice":"GroundRules: Original legal text. Not legal advice."}