Kentucky Revised Statutes Title XI. Revenue and Taxation § 138.513.Tax on advance deposit account wagering licensees

(1) (a) Beginning August 1, 2014, but before August 1, 2022, an excise tax is imposed on all advance deposit account wagering licensees licensed under KRS 230.260 at a rate of one-half of one percent (0.5%) of all amounts wagered through the licensee by Kentucky residents; and

(b) Beginning August 1, 2022, an excise tax is imposed on all advance deposit account wagering licensees licensed under KRS 138.675 at a rate of one and one-half percent (1.5%) of all amounts wagered through the licensee by Kentucky residents.