{"data":{"id":"us-ky/krs-91.202","jurisdiction":"us-ky","citation":"KRS 91.202","heading":"Application of occupational license fees to racetrack extension.","body":"(1) Occupational license fees levied under KRS 91.200 by the legislative body of a city\nof the first class may apply to racetrack extensions.\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 f acility or real property used\nfor training horses or at which live horse races are run for stakes, purses,\nor prizes under the jurisdiction of the Kentucky Horse Racing and\nGaming Corporation.","path":["KRS Chapter 91"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58130","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:48Z","sha256":"7aa2cd00da2224359d5feca7155134f116cdc79a0eb3e9c1b31ffa093e5affea","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91.200","next":"us-ky/krs-91.210"},"notice":"GroundRules: Original legal text. Not legal advice."}