UTILITY GROSS RECEIPTS LICENSE TAX FOR SCHOOLS
- Section 160.613 - Utility gross receipts license tax - Exemptions - User liable if supplier is exempt - Direct pay authorization - Tollers
- Section 160.6131 - Definitions for KRS 160.613 to 160.617
- Section 160.614 - Tax on gross receipts from furnishing of cable television services and multichannel video programming services
- Section 160.6145 - [Repealed]
- Section 160.615 - Taxes payable, when - Extension
- Section 160.6151 - Administration of taxes authorized by KRS 160.613 and 160.614
- Section 160.6152 - Superintendents to provide information to department and to utilities - Allocation of tax payments - Agreement by participating districts within county to allocate based on average daily attendance - Resolution of conflicts
- Section 160.6153 - Procedure when allocation on taxpayer's return varies from school district boundary information provided by superintendents - Adjustment - Exceptions - Reallocation agreement
- Section 160.6154 - Collection and distribution of taxes imposed under KRS 160.613 and 160.614
- Section 160.6155 - Taxes to be distributed in compliance with KRS 160.613 to 160.617
- Section 160.6156 - Refund of utility gross receipts tax - Effect of utility's rate increase - Appeal to Circuit Court
- Section 160.6157 - Penalty provisions applicable to taxes levied by school districts - Penalty imposed for erroneous billing
- Section 160.6158 - Waiver of penalties
- Section 160.617 - Utility rate increase
- Section 160.620 - [Repealed]