Kentucky Revised Statutes Title XX. Alcoholic Beverages § 242.1292.Licenses issue to limited sales precincts prior to July 14, 2022; regulatory license fee

(a) Remain valid and in effect unless the license is surrendered to the department as authorized under KRS Chapters 241 to 244;

(b) Continue to be subject to the regulatory license fee assessed under KRS 243.075, and the jurisdiction that issued the license may continue to assess the regulatory license fee; and

(c) Not count toward the total for any other city, county, or state license limits.

(2)(a) Notwithstanding any limitations imposed on the city's taxing or licensing power by KRS 243.070, for any city with a limited sale precinct established as wet territory under this section prior to July 14, 2022, the governing body of the city may continue to impose a regulatory license fee upon the gross receipts of each establishment located in said city licensed to sell alcoholic beverages.

(b) The regulatory license fee may be levied at the beginning of each city budget period at the percentage rate reasonably estimated to fully reimburse the city for the estimated costs of any additional policing, regulatory, or administrative expenses related to the sale of alcoholic beverages in the city.

(c) The regulatory license fee shall be in addition to any other taxes, fees, or licenses permitted by law, but a credit against the fee shall be allowed in an amount equal to any licenses or fees imposed by the city pursuant to KRS 243.070.