KRS 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.
(b) The revenues from the license fees shall be credited to the general fund of the
county to be used for county purposes only.
(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
addition to the fee provided in KRS 64.012.