KRS 143.020 — Imposition of tax on severance or processing of coal

For the privilege of severing or processing coal, in addition to all other taxes imposed by
law, a tax is hereby levied on every taxpayer engaged in severing and/or processing coal
within this Commonwealth at the rate of four and one -half percent (4.5%) of the gross
value of all coal severed and/or processed during the reporting period; except that the
minimum tax for a reporting period shall be an amount determined by applying a rate of
fifty cents ($0.50) per ton to the total number of tons severed during the reporting period.
The minimum tax shall not apply to a taxpayer who only processes coal.