186.281 Seat and other vehicle taxes. - Kentucky Statutes

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Page 1 of 2 186.281 Seat and other vehicle taxes. (1) On or before March 1 of each year, and as a condition precedent to the use of the highways, every motor carrier primarily engaged in transporting passengers for hire
shall pay to the Department of Vehicle Regulation for the privilege of using the
highways an annual tax upon each motor vehicle so used, as follows: Four dollars
and fifty cents ($4.50) for each regular seat for the first thirty-one (31) seats, and
eight dollars ($8) for all seats in excess of thirty-one (31); except as provided in
subsection (2) of this section, except that holders of nonprofit bus permits shall be
exempt from payment hereunder and except that taxicabs, limousines, buses, and U-
Drive-Its as defined in KRS Chapter 281, shall pay the fees set forth in subsection
(3) of this section. (2) (a) A motor carrier engaged in regular route interstate commerce or combined interstate and intrastate commerce and operating two (2) or more vehicles in
Kentucky shall be required to pay only that portion of a tax imposed by
subsection (1) of this section as the number of miles operated by a fleet of
motor vehicles in Kentucky bears to the total miles operated by a fleet in any
license year, or portion thereof. (b) A motor carrier shall prior to March 1 of each license year, and as a prerequisite to operating on the highways of this state, obtain a permit from
the Department of Vehicle Regulation and at that time shall pay its estimated
tax hereunder, as determined by the Department of Vehicle Regulation's
administrative regulations, and execute bond for any additional tax which
might be due, with or without surety thereon, as the Department of Vehicle
Regulation may require. (c) The Department of Vehicle Regulation is authorized and directed to promulgate administrative regulations to effectuate the apportionment of taxes
prescribed in subsection (2) of this section. The regulations shall provide that
the estimate of taxes for any license year shall be that proportion that would
have been due in the prior license year and shall further provide for a license
year-end accounting with a system of credit or deficiency assessment in any
amount by which the estimate differs from the tax due. (3) Taxicabs, limousines, airport shuttle vehicles, buses, and U-Drive-Its, shall pay the following annual license fees:
Each taxicab .............................................................................................$15.00 Each limousine .........................................................................................$20.00 Each airport shuttle vehicle ......................................................................$45.00 Each bus ..............................................................................................$100.00 Each U-Drive-It-passenger car .................................................................$15.00 (4) All cities of the Commonwealth are hereby authorized to impose an annual license tax on all taxicabs or limousines certificated by the Department of Vehicle
Regulation for operation in said city, which license tax shall not exceed thirty
dollars ($30) per taxicab or limousine. Page 2 of 2 (5) Notwithstanding any other provisions of this section, nonresident motor carriers engaged in transporting passengers for hire in irregular route interstate charter or
special operations shall be exempt from all taxes and fees prescribed herein,
provided reciprocal privileges are granted to similar nonresident carriers by the laws
and regulations of his state. Effective: July 15, 1994
History: Amended 1994 Ky. Acts ch. 448, sec. 2, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 198, sec. 4, effective July 13, 1990. -- Amended 1984 Ky. Acts
ch. 151, sec. 2, effective July 13, 1984. -- Amended 1978 Ky. Acts ch. 232, sec. 14,
effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. IV, sec. 20(2). --
Created 1966 Ky. Acts ch. 139, secs. 20 and 21(1) to (3), effective January 1, 1967. Formerly codified in part as KRS 186.054.
Subsequently renumbered in part as KRS 186.276.