As used in KRS 136.1801 to 136.1806:
(1) "Corporation" means any corporation, company, association, partnership, limited liability company, limited liability partnership, other business association, or person operating any watercraft for commercial purposes in the Commonwealth;
(2) "Watercraft" means any boat, towboat, pushboat, barge, or similar vessel. Watercraft shall not include:
(a) Floating equipment used in construction, including but not limited to dredges, pile drivers, and flats;
(b) Houseboats;
(c) Fishing boats;
(d) Pleasure boats; or (e) Commercial dining boats;
(3) "Department" means the Department of Revenue;
(4) "Operating" or "operated" means owned, leased, rented, or used;
(5) "Local taxing district" means a local taxing jurisdiction or district, including a county, city, charter county, school district, consolidated local government, urban- county government, and special taxing district, which has a navigable waterway within its borders; and (6) "Navigable waterway" means and shall include the following:
(a) All of the Mississippi River within or bordering this state;
(b) All of the Ohio River within or bordering this state;
(c) The Kentucky River beginning at Ohio River mile marker 545.8 and ending at Kentucky River mile marker 65;
(d) The Green River beginning at Ohio River mile marker 784.4 and ending at Green River mile marker 108.9;
(e) The Tennessee River beginning at Ohio River mile marker 934.5 and ending at Tennessee River mile marker 62.4;
(f) The Cumberland River beginning at Ohio River mile marker 922.5 and ending at Cumberland River mile marker 74.7;
(g) The Big Sandy River beginning at Ohio River mile marker 317.2 and ending at Big Sandy River mile marker 14.2;
(h) The Licking River beginning at Ohio River mile marker 470.2 and ending at Licking River mile marker 7; and (i) Any other waterway in this state utilized by a corporation for the transportation of watercraft during the previous calendar year.