§ 136.1801

136.1801 Definitions for KRS 136.1801 to 136.1806. As used in KRS 136.1801 to 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 purpose s in the Commonwealth; (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 dis trict, 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 t he following: (a) All of the Mississippi River within or bordering this state; (b) All of the Ohio River within or

waterway within its borders; and (6) 'Navigable waterway' means and shall include t he 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 O hio 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 a nd 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, eff ective June 25, 2009. -- Created 2006 Ky. Acts ch. 169, sec. 1, effective January 1, 2008.