92.282 Application of occupational license fees to racetrack extension.
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(1)Occupational license fees levied under KRS 92.281 by the legislative body of a city
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 and Gaming Corporation under KRS
230.300;
b. That meets the definition of "track" under KRS 230.210(37)(c);
and
c. Where pari-mutuel wagering on historical horse races is conducted
on terminals approved by the Kentucky Horse Racing and Gaming
Corporation.
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 and
Gaming Corporation.