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68.178   County  license  fee  for  off-site  waste  management  facilities  --  Use  of 
proceeds. 
(1)  The  fiscal  court  of  any  county  may  license  off-site  waste  management  facilities 
located within the county with the imposition of a license fee at a percentage rate 
not  to  exceed  two  percent  (2%)  per  annum  of  the  gross  receipts  of  such  a  waste 
management facility owned or operated by self-employed individuals, partnerships, 
or  corporations.  The  proceeds  from  the  license  fee  shall  be  used  to  defray  the 
general  revenue  requirements  of  the  county  where  the  facility  is  located.  For 
purposes  of  assessing  the  licensing  fee  provided  for  in  this  section,  off-site waste 
management  shall  consist  of  establishing  and  operating  a  facility  whose  principal 
purpose is treatment, storage, disposal, or a combination of these activities but shall 
not include those treatment, storage, or disposal activities which occur incidental to 
or which are not otherwise distinguishable from a broader manufacturing operation 
at the site of said operation. 
(2)  (a)  The  fiscal  court  of  a  county  or the urban-county council of an urban-county 
government  may  license  a  solid  waste  landfill  located  within  the  county  or 
urban-county area. The license fee may be set at not less than one cent ($0.01) 
but no more than fifty cents ($0.50) per ton of waste received by the landfill or 
set at up to five percent (5%) of gross receipts of the landfill. 
(b)  The license fee as set may be increased by an amount up to one-quarter (1/4) 
of  the  base  fee  per  ton  or  on  gross  receipts  of  waste  received  at  the landfill 
which  originates  from  outside  of  the  planning  area.  For  purposes  of  this 
section, planning area shall mean those areas within Kentucky as indicated in 
solid waste management plans filed with the cabinet by a county, multicounty 
area, or waste management district. However, before a fee differential may be 
imposed  the  county  or  urban-county  government  shall  demonstrate  that  the 
differential  is  reasonably  related  to  additional  government  services  which 
must be undertaken because of the landfilling of nonplanning area waste. This 
demonstration may be made by showing an unplanned for reduction in waste 
disposal capacity and a need to provide for future disposal capacity or impacts 
on roads, litter control or emergency services. 
(c)  The  proceeds  from  the  license  fee  shall  be  used  to  defray  the  government 
services provided to the landfill, necessary clean-up operations or emergency 
responses  related  to  operation  of  the  landfill  or  transporting  waste  to  the 
landfill,  necessary  maintenance,  improvement  or  construction  of  roads,  and 
for  the  general  revenue  requirements  of  the  county  or  urban-county 
government where the landfill is located. 
(d)  Ten percent (10%) of the license fee shall be remitted annually in equal shares 
to all counties and urban-county governments in the planning area served by 
the landfill from where the fees originated which shall be used for local solid 
waste  planning  and  plan  implementation.  Counties  or  urban-county 
governments desiring to impose the fee provided for herein are authorized to 
accept payments in lieu of the fee under duly-executed contracts between the 
county  and  the  permitted  site  or  facility.  The  fee  provided  for  in  this 
subsection shall be in lieu of the provisions of subsection (1). Special waste, 
as  defined  in  KRS  224.50-760,  except  for  waste  from  sanitary  wastewater 
treatment facilities, shall be exempt from this subsection. 
(3)  In  the  case  of  hazardous  waste  facilities  involving  land  disposal,  including  a 
regional integrated waste treatment and disposal demonstration facility as defined in 
KRS  Chapter  224,  the  rate  levied  under  this  section  shall  be  not  more  than  five 
percent  (5%)  per  annum  of  the  gross  receipts  and  shall  be  calculated  so  as  to 
produce  sufficient  revenue  to  compensate  the  county  for  any  additional  costs 
incurred  by  it  from  having  a  hazardous  waste  facility  located  in  its  jurisdiction, 
including, but not limited to, the loss of ad valorem property tax revenues from the 
property  on  which  the  facility  is  located,  the  loss  of  ad  valorem  property  tax 
revenues from abutting properties or other affected properties, the cost of providing 
any additional emergency services, the cost of monitoring air, surface water, ground 
water  to  the  extent  that  other  monitoring  data  is  not  available,  and  other  costs 
established  as  being  associated  with  the  facility  and  for  which  the  county  is  not 
otherwise compensated. 
Effective:  June 20, 2005 
History:  Amended 2005 Ky. Acts ch. 123, sec. 13, effective June 20, 2005. -- Amended 
1988  Ky.  Acts  ch. 45,  sec. 1,  effective  July  15,  1988.  --  Amended  1982  Ky.  Acts 
ch. 279,  sec. 11,  effective  July  15,  1982.  --  Created  1980  Ky.  Acts  ch. 197,  sec. 4, 
effective July 15, 1980.