Ky. Rev. Stat. § 67.795
Current through Acts Received April 24, 2024
The provisions of KRS 67.750 to 67.790 shall apply on and after July 15, 2008, to all tax districts that levy an occupational license fee or a tax on net profits or gross receipts, except that the provisions of KRS 67.750 to 67.790 shall not apply to the utilities gross receipts tax levied by school districts pursuant to KRS 160.613 and 160.614. A tax district may apply the provisions of KRS 67.750 to 67.790 to the levy of an occupational license fee or a tax on net profits or gross receipts, except the utilities gross receipts tax levied by school districts pursuant to KRS 160.613 and 160.614, by adoption of an ordinance prior to July 15, 2008.
KRS 67.795
Amended 2005, Ky. Acts ch. 153, sec. 3, effective6/20/2005. -- Amended 2004, Ky. Acts ch. 63, sec. 10, effective 7/13/2004. -- Created 2003, Ky. Acts ch. 117, sec. 24, effective 6/24/2003.