(1) Occupational license fees levied under KRS 92.281 by the legislative body of a city may apply to racetrack extensions. (2) As used in this section: (a) "Historical horse race" has the same meaning as in KRS 138.511; and (b) 1. "Racetrack extension" means any facility: a. Owned, leased, or purchased by an association licensed by the Kentucky Horse Racing and Gaming Corporation under KRS 230.300; b. That meets the definiti on of "track" under KRS 230.210(37)(c); and c. Where pari-mutuel wagering on historical horse races is conducted on terminals approved by the Kentucky Horse Racing and Gaming Corporation. 2. "Racetrack extension" does not include a facility or real propert y used for training horses or at which live horse races are run for stakes, purses, or prizes under the jurisdiction of the Kentucky Horse Racing and Gaming Corporation.
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