§ 137.115

137.115 Permissive county license taxes. (1) The fiscal court of each county is hereby given the authority to impose with respect: (a) To each restaurant serving meals, a license fee not to exceed ten dollars ($10) per annum; (b) To each retail outlet of soft drinks or ice cream, a license fee not to exceed five dollars ($5) per annum. In cases where ice cream and soft drinks are sold by the same retail outlet, one (1) license tax not to exceed ten dollars ($10) per annum; (c) To each billiard or pool table or bowling alley, irrespective of size, wher e a fee is charged and collected, directly or indirectly, a license fee not to exceed thirty dollars ($30) per annum for the first table or alley and not to exceed five dollars ($5) per annum for each additional table or alley; (d) To each place where toba cco products are sold at retail, a license fee not to exceed ten dollars ($10) per annum. (2) (a) All license fees shall be payable to: 1. The county clerk; or 2. In a county containing a consolidated local government, an agency of the consolidated local government as designated by its council.

) All license fees shall be payable to: 1. The county clerk; or 2. In a county containing a consolidated local government, an agency of the consolidated local government as designated by its council. (b) The revenues from the license fees shall be credited to the general fund of the county to be used for county purposes o nly. (3) The fiscal court of any county, except a county containing a consolidated local government, may allow the county clerk a commission not to exceed five percent (5%) on the license fees collected and accounted for by him under this section in additi on to the fee provided in KRS 64.012. Effective: June 29, 2023 History: Amended 2023 Ky. Acts ch. 189, sec. 2, effective June 29, 2023. -- Amended 2006 Ky. Acts ch. 255, sec. 36, effective January 1, 2007. -- Amended 1980 Ky. Acts ch. 188, sec. 104, effect ive July 15, 1980. -- Amended 1962 Ky. Acts ch. 198, sec. 1. -- Created 1960 Ky. Acts ch. 5, Art. IV, sec. 4.