Kentucky Revised Statutes

Ky. Rev. Stat. § 137.410 (2026)

Municipal tax on coin machines -- Definition of coin machines -- Maximum

✓ current as of May 2026

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tax limit. Every municipal corporation of the Commonwealth may levy a tax on coin machines. Coin machines shall include any lawful coin or token-operated machine or device which contains no element of chance and which as a result of depositing a coin, token, or other object automatically or by some mechanical operation affords music or amusement of some character with or without vending any merchandise, but in addition to any merchandise. Coin machines shall not include any bona fide merchandise vending machine in which there are no amusement features. Any license tax so imposed by a municipal corporation shall not exceed ten dollars ($10) per machine, except that cities of the first class may levy taxes equal to twenty dollars ($20) per machine. Effective: June 30, 1994 History: Amended 1994 Ky. Acts ch. 13, sec. 1, effective June 30, 1994. -- Created 1950 Ky. Acts ch. 68, sec. 8.

Notes of Decisions

Cited in 1 case, 1964–1964 · leading case: City of Owensboro v. Smith

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City of Owensboro v. Smith, 383 S.W.2d 902 (Ky. Ct. App. 1964). · cites it 7× “24-61 which prohibits the licensing by the city of any pinball, shooting, target or amusement device for which a federal gaming stamp has been secured, is ultra vires because it is outside or in excess of the authority conferred by KRS 137.410, and invalid because it is in…”

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