Kentucky Revised Statutes Title XI. Revenue and Taxation § 137.115.Permissive county license taxes

(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, where 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 tobacco 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:

(b) The revenues from the license fees shall be credited to the general fund of the county to be used for county purposes only.