As used in KRS § 136.1801 to KRS § 136.1806:
(1) “Corporation” means any corporation, company, association, partnership, limited liability company, limited liability partnership, other business association, or person operating any watercraft for commercial purposes in the Commonwealth;

Terms Used In Kentucky Statutes 136.1801

  • City: includes town. See Kentucky Statutes 446.010
  • Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: may extend and be applied to any corporation, company, partnership, joint stock company, or association. See Kentucky Statutes 446.010
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes both general and limited partnerships. See Kentucky Statutes 446.010
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
  • Year: means calendar year. See Kentucky Statutes 446.010

(2) “Watercraft” means any boat, towboat, pushboat, barge, or similar vessel.
Watercraft shall not include:
(a) Floating equipment used in construction, including but not limited to dredges, pile drivers, and flats;
(b) Houseboats; (c) Fishing boats;
(d) Pleasure boats; or
(e) Commercial dining boats;
(3) “Department” means the Department of Revenue;
(4) “Operating” or “operated” means owned, leased, rented, or used;
(5) “Local taxing district” means a local taxing jurisdiction or district, including a county, city, charter county, school district, consolidated local government, urban- county government, and special taxing district, which has a navigable waterway within its borders; and
(6) “Navigable waterway” means and shall include the following: (a) All of the Mississippi River within or bordering this state; (b) All of the Ohio River within or bordering this state;
(c) The Kentucky River beginning at Ohio River mile marker 545.8 and ending at
Kentucky River mile marker 65;
(d) The Green River beginning at Ohio River mile marker 784.4 and ending at
Green River mile marker 108.9;
(e) The Tennessee River beginning at Ohio River mile marker 934.5 and ending at Tennessee River mile marker 62.4;
(f) The Cumberland River beginning at Ohio River mile marker 922.5 and ending at Cumberland River mile marker 74.7;
(g) The Big Sandy River beginning at Ohio River mile marker 317.2 and ending at Big Sandy River mile marker 14.2;
(h) The Licking River beginning at Ohio River mile marker 470.2 and ending at
Licking River mile marker 7; and
(i) Any other waterway in this state utilized by a corporation for the transportation of watercraft during the previous calendar year.
Effective: June 25, 2009
History: Amended 2009 Ky. Acts ch. 52, sec. 1, effective June 25, 2009. — Created
2006 Ky. Acts ch. 169, sec. 1, effective January 1, 2008.