KRS 136.410 — Tax on bail bondsmen fees

Every bail bondsman doing business in this Commonwealth shall, on or before the first
day of March of each year, return to the Department of Revenue a statement of all
amounts paid to him or his representatives, as premiums for bail bonds written in the
courts of this Commonwealth during the preceding calendar year, or since the last returns
were made, and shall at the same time pay a tax of two dollars ($2) upon each one
hundred dollars ($100) of such amounts paid to the bail bondsman or his representative s.
Amounts received for reimbursement for expenses or court costs are not to be considered
as premiums for the purposes of this section.