Ky. Rev. Stat. » Chapter 242
Kentucky Revised Statutes

Ky. Rev. Stat. § 242.1292 (2026)

Licenses issued to limited sales precincts prior to July 14, 2022 --

✓ current as of May 2026
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Regulatory license fee.

(1) Any license issued by a state or local administrator under this section before July 14, 2022, shall:

(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. Effective: July 14, 2022 History: Repealed and reenacted 2022 Ky. Acts ch. 104, sec. 1, effective July 14, 2022. -- Amended 2017 Ky. Acts ch. 62, sec. 27, effective June 29, 2017. -- Amended 2014 Ky. Acts ch. 92, sec. 294, effective January 1, 2015. -- Amended 2013 Ky. Acts ch. 121, sec. 17, effective June 25, 2013. -- Amended 1998 Ky. Acts ch. 121, sec. 6, effective July 15, 1998; and ch. 248, sec. 1, effective July 15, 1998. -- Amended 1982 Ky. Acts ch. 360, sec. 68, effective July 15, 1982. -- Created 1980 Ky. Acts ch. 80, sec. 1, effective July 15, 1980. Legislative Research Commission Note (7/15/98). This section was amended by 1998 Ky. Acts chs. 121 and 248. Where these Acts are not in conflict, they have been codified together. Where a conflict exists, Acts ch. 248, which was last enacted by the General Assembly, prevails under KRS 446.250.

Notes of Decisions
Cited in 5 cases, 1981–2011 · leading case: United Dry Forces v. Lewis, 619 S.W.2d 489 (Ky. 1981).
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United Dry Forces v. Lewis, 619 S.W.2d 489 (Ky. 1981). · cites it 20× “The issue we decide on this appeal is the constitutionality of KRS 242.1292 (1980), which provides for special elections by precinct on the question of prohibition, solely in cities of the second class.”
United Dry Forces v. Citizens for a Progressive Cmty., 635 S.W.2d 478 (Ky. 1982). · cites it 12× “The ordinance, enacted pursuant to KRS 242.1292, designated four precincts in the city as limited sale precincts for the sale of alcoholic beverages.”
Parrott v. Belcher, 884 S.W.2d 634 (Ky. 1994). · cites it 6× “125(1) is read in conjunction with KRS 242.1292. KRS 242.1292 allows for precinct elections in second class cities where prohibition exists in all or part of the city, upon a showing of “economic hardship” in a precinct, as defined by subsection (10) of that statute.”
City of Ashland v. Kentucky Alcoholic Beverage Control Bd., 982 S.W.2d 210 (Ky. Ct. App. 1998). · cites it 18× “The issues in this appeal concern the proper interpretation to be afforded KRS 242.1292, a statute entitled, “Limited sale precincts in cities of second class.”
Grow Trigg, Inc. v. Trigg Cnty./judge Exec., 344 S.W.3d 704 (Ky. Ct. App. 2011). “See KRS 242.1292; KRS 242.1297. We also note the language of KRS 242.”
— Ky. Rev. Stat. § 242.1292(10)(a) — 2 cases
United Dry Forces v. Lewis, 619 S.W.2d 489 (Ky. 1981). “The issue we decide on this appeal is the constitutionality of KRS 242.1292 (1980), which provides for special elections by precinct on the question of prohibition, solely in cities of the second class.”
City of Ashland v. Kentucky Alcoholic Beverage Control Bd., 982 S.W.2d 210 (Ky. Ct. App. 1998). “The issues in this appeal concern the proper interpretation to be afforded KRS 242.1292, a statute entitled, “Limited sale precincts in cities of second class.”
— Ky. Rev. Stat. § 242.1292(10)(b) — 1 case
United Dry Forces v. Lewis, 619 S.W.2d 489 (Ky. 1981). “The issue we decide on this appeal is the constitutionality of KRS 242.1292 (1980), which provides for special elections by precinct on the question of prohibition, solely in cities of the second class.”
— Ky. Rev. Stat. § 242.1292(2) — 2 cases
United Dry Forces v. Lewis, 619 S.W.2d 489 (Ky. 1981). “The issue we decide on this appeal is the constitutionality of KRS 242.1292 (1980), which provides for special elections by precinct on the question of prohibition, solely in cities of the second class.”
City of Ashland v. Kentucky Alcoholic Beverage Control Bd., 982 S.W.2d 210 (Ky. Ct. App. 1998). “The issues in this appeal concern the proper interpretation to be afforded KRS 242.1292, a statute entitled, “Limited sale precincts in cities of second class.”
— Ky. Rev. Stat. § 242.1292(3) — 1 case
Parrott v. Belcher, 884 S.W.2d 634 (Ky. 1994). “125(1) is read in conjunction with KRS 242.1292. KRS 242.1292 allows for precinct elections in second class cities where prohibition exists in all or part of the city, upon a showing of “economic hardship” in a precinct, as defined by subsection (10) of that statute.”
— Ky. Rev. Stat. § 242.1292(4) — 1 case
City of Ashland v. Kentucky Alcoholic Beverage Control Bd., 982 S.W.2d 210 (Ky. Ct. App. 1998). “The issues in this appeal concern the proper interpretation to be afforded KRS 242.1292, a statute entitled, “Limited sale precincts in cities of second class.”
— Ky. Rev. Stat. § 242.1292(5) — 2 cases
United Dry Forces v. Lewis, 619 S.W.2d 489 (Ky. 1981). “The issue we decide on this appeal is the constitutionality of KRS 242.1292 (1980), which provides for special elections by precinct on the question of prohibition, solely in cities of the second class.”
City of Ashland v. Kentucky Alcoholic Beverage Control Bd., 982 S.W.2d 210 (Ky. Ct. App. 1998). “The issues in this appeal concern the proper interpretation to be afforded KRS 242.1292, a statute entitled, “Limited sale precincts in cities of second class.”
— Ky. Rev. Stat. § 242.1292(6) — 1 case
City of Ashland v. Kentucky Alcoholic Beverage Control Bd., 982 S.W.2d 210 (Ky. Ct. App. 1998). “The issues in this appeal concern the proper interpretation to be afforded KRS 242.1292, a statute entitled, “Limited sale precincts in cities of second class.”
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