When property attached is sold by an officer other than the officer levying the attachment, the court shall, in the judgment, make the officer an additional and reasonable allowance for levying the attachment, and the fee of the officer selling the property shall be lessened by that sum. Reasonable charges for removing and taking care of attached property shall be allowed by order of court;
Summoning a garnishee

Summoning a jury in a misdemeanor case, attending the trial, and conducting the defendant to jail, to be paid by the party convicted

Serving process or arresting the party in misdemeanor cases, to be paid by the plaintiff

Serving an order or process of revivor

Executing a writ of possession against each tenant or defendant

Executing a capias ad satisfaciendum, the same commission as collecting money on execution. If the debt is not paid, but stayed or secured, half commission; Summoning and attending a jury in a case of forcible entry and detainer, besides fees for summoning witnesses

Collecting militia fines and fee-bills, ten percent (10%), to be deducted out of the fee-bill or fine;
Levying for a fee-bill

Serving a notice

Serving summons, warrants or process of arrest in cases of children born out of wedlock

Serving a civil summons in a nonsupport case

Serving each order appointing surveyors of roads, to be paid out of the county levy

Serving each summons or order of court in applications concerning roads, to be paid out of the county levy if the road is established, and in all other cases to be paid by the applicant

Like services in cases of private passways to be paid by the applicant

Executing each writ of habeas corpus, to be paid by the petitioner

All services under a writ issued under KRS 381.460 to 381.570

For services in summoning grand and petit jurors and performing his duties under KRS Chapter 29A the sheriff shall be allowed, for each person so summoned, and paid out of the State Treasury for constructive service the sum of $1.50 and for personal service the sum of $3.00.

In addition, KRS 64.090 allows sheriffs to charge and collect a fee of twenty dollars ($20) from any person not requesting the service of the sheriff on behalf of the Commonwealth, any of its agencies, or the Department of State Police for the services provided in subsection (1) of this section where a percentage, commission, or reasonable fee is not otherwise allowed. If a percentage, commission, or reasonable fee is allowed, that amount shall be paid. If payment is specified from a person other than the person who requested the service, then the person specified shall be responsible for payment.

For transporting prisoners to the state penitentiary and for moving persons charged with felonies the sheriff merely receives actual expenses plus a mileage allowance (KRS 64.070). A $3,600 allowance, payable out of the state treasury in $300 monthly allotments, is paid to the sheriff for patrolling public roads and inspecting roadhouses and dance halls. By statute this sum is to be considered an expense allowance, however, and not part of the compensation of the office (KRS 70.170).

Compensation for court-related duties is provided for by several statutes. KRS 64.090 pertains to fees for a number of such functions. Compensation rates for attending court are determined by KRS 64.092.

Sheriffs also receive fees for the service of process for the courts. In civil cases, in district court (KRS 24A.170), and circuit court (KRS 23A.200), the fee for service of process is $20.00.

Sheriffs receive the greater part of their compensation through commissions for tax collection. Because taxes are collected at the end of the calendar year and expenses are incurred from the beginning, the sheriff may find that he has insufficient funds to meet his expenses before taxes are collected. In this case, he may apply for an advance from the Secretary of the Finance and Administration Cabinet. The sheriff may not borrow during any month more than one-twelfth of the total fees collected during the preceding year, and in no case more than $60,000 per month. The sheriff must repay an advance at the end of the calendar year (KRS 64.140).

As compensation for collecting state taxes, sheriffs in counties where the state taxes charged to them for the year are less than $75,000 receive ten percent of the first $10,000 of state taxes collected, and four and one-quarter percent of the remainder of state taxes collected and paid into the State Treasury. In all other counties, sheriffs receive ten percent of the first $5,000 and four and one-quarter percent of the remainder of the funds (KRS 134.290(1)).

The sheriff is compensated in the same manner for collecting county and special district taxes. In counties where county and special district taxes, excluding school taxes, charged to him for the year are less than $150,000, the sheriff receives ten percent of the first $10,000 and four and one-quarter percent of the remaining taxes collected and paid to the county. In all other counties, the sheriff receives ten percent of the first $5,000 and four and one-quarter percent of the remaining funds (KRS 134.290(2)).

The sheriff’s commission for 1996 and subsequent years is allowed to be equal to the commission received in 1995 or the amount that they would have otherwise received, whichever is greater (KRS 134.290).

By law (KRS 160.500) the sheriff is not supposed to realize a profit from his work in the collection of school taxes. Instead, his commission is only to meet his expenses, and in no instance is it to exceed 4% of the amount of taxes collected. The sheriff’s commission may not be less than one and one-half percent of the taxes collected.