{"data":{"id":"us-ky/krs-92.282","jurisdiction":"us-ky","citation":"KRS 92.282","heading":"Application of occupational license fees to racetrack extension.","body":"(1) Occupational license fees levied under KRS 92.281 by the legislative body of a city\nmay 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 defi nition 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 pro perty 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 92"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58131","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:50Z","sha256":"ba174645d650b61d89d9bb9341fa668b9cdd1c42417528d0f87c0998c21bde94","source_id":"us-ky","stale":false,"prev":"us-ky/krs-92.281","next":"us-ky/krs-92.285"},"notice":"GroundRules: Original legal text. Not legal advice."}