Ky. Rev. Stat. » Chapter 281
Kentucky Revised Statutes

Ky. Rev. Stat. § 281.830 (2026)

Fees and taxes under this chapter are in addition to others -- Limitations

✓ current as of May 2026
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on fees and taxes imposed by cities and counties. (1) Except as otherwise provided in KRS 138.470, 186.020 and 186.050 and in subsection (2) of this section, the fees and taxes prescribed by this chapter shall be in addition to the fees and taxes prescribed by any other law of this state. (2) A city or county shall not impose a license fee or tax upon any intrastate taxicab, limousine, disabled persons vehicle, or TNC vehicle operated under a certificate, except that a city may impose an annual license fee as set out in KRS 281.631(6). (3) A city or county shall not impose or collect any fee or tax of any kind upon any interstate or intrastate commercial private or for-hire motor carrier vehicle for loading or unloading of property, including household goods. Effective: June 24, 2015 History: Amended 2015 Ky. Acts ch. 19, sec. 28, effective June 24, 2015. -- Amended 1984 Ky. Acts ch. 151, sec. 6, effective July 13, 1984. -- Amended 1972 Ky. Acts ch. 269, sec. 8. -- Amended 1968 Ky. Acts ch. 152, sec. 136. -- Amended 1960 Ky. Acts ch. 139, sec. 9. -- Created 1950 Ky. Acts ch. 63, sec. 53, effective June 15, 1950.

Notes of Decisions
Cited in 4 cases, 1958–1969 · leading case: Old Repub. Ins. Co. v. Begley, 314 S.W.2d 552 (Ky. Ct. App. 1958).
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Old Repub. Ins. Co. v. Begley, 314 S.W.2d 552 (Ky. Ct. App. 1958). “Thus, the operation of a taxicab requires a special certificate and license as a common carrier, issued by the Department of Motor Transportation. KRS 281.010 (19), 281.660, 281.”
City of Pikeville v. United Parcel Serv., Inc., 417 S.W.2d 140 (Ky. Ct. App. 1967). · cites it 3× “” The trial court found the carrier exempt under KRS 281.830 (2), which provides as follows: “No city may impose a license fee or tax upon any motor vehicle operated under a certificate or permit, except that a city may impose a license fee or tax upon a taxicab as set out in…”
Commissioners of the Sinking Fund v. Our Own Deliveries, Inc., 382 S.W.2d 878 (Ky. Ct. App. 1964). “014(3) (a) as “granting authority only for the operation of motor vehicles exclusively engaged in the transportation of property for hire between points within a city or within a city and its commercial area.”
Gross Distrib. Co. v. City of Shelbyville, 445 S.W.2d 114 (Ky. Ct. App. 1969). “As noted above we decline to pass on appellants’ contention that KRS 281.830(2), 243.030, 243.070, and 243.”
— Ky. Rev. Stat. § 281.830(2) — 2 cases
Commissioners of the Sinking Fund v. Our Own Deliveries, Inc., 382 S.W.2d 878 (Ky. Ct. App. 1964). “014(3) (a) as “granting authority only for the operation of motor vehicles exclusively engaged in the transportation of property for hire between points within a city or within a city and its commercial area.”
Gross Distrib. Co. v. City of Shelbyville, 445 S.W.2d 114 (Ky. Ct. App. 1969). “As noted above we decline to pass on appellants’ contention that KRS 281.830(2), 243.030, 243.070, and 243.”
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