Kentucky Statutes 91.202 – Application of occupational license fees to racetrack extension
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(1) Occupational license fees levied under KRS § 91.200 by the legislative body of a city of the first class may apply to racetrack extensions.
(2) As used in this section:
(a) “Historical horse race” has the same meaning as in KRS § 138.511; and
(b) 1. “Racetrack extension” means any facility:
a. Owned, leased, or purchased by an association licensed by the
Kentucky Horse Racing Commission under KRS § 230.300;
b. That meets the definition of “track” under KRS § 230.210(33)(c);
and
c. Where pari-mutuel wagering on historical horse races is conducted on terminals approved by the Kentucky Horse Racing Commission.
2. “Racetrack extension” does not include a facility or real property used for training horses or at which live horse races are run for stakes, purses, or prizes under the jurisdiction of the Kentucky Horse Racing Commission.
Effective: June 29, 2023
History: Amended 2023 Ky. Acts ch. 147, sec. 21, effective June 29, 2023. — Created
2022 Ky. Acts ch. 124, sec. 2, effective July 14, 2022.
(2) As used in this section:
Terms Used In Kentucky Statutes 91.202
- City: includes town. 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.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(a) “Historical horse race” has the same meaning as in KRS § 138.511; and
(b) 1. “Racetrack extension” means any facility:
a. Owned, leased, or purchased by an association licensed by the
Kentucky Horse Racing Commission under KRS § 230.300;
b. That meets the definition of “track” under KRS § 230.210(33)(c);
and
c. Where pari-mutuel wagering on historical horse races is conducted on terminals approved by the Kentucky Horse Racing Commission.
2. “Racetrack extension” does not include a facility or real property used for training horses or at which live horse races are run for stakes, purses, or prizes under the jurisdiction of the Kentucky Horse Racing Commission.
Effective: June 29, 2023
History: Amended 2023 Ky. Acts ch. 147, sec. 21, effective June 29, 2023. — Created
2022 Ky. Acts ch. 124, sec. 2, effective July 14, 2022.