2014 Kentucky Revised Statutes CHAPTER 160 - SCHOOL DISTRICTS 160.614 Tax on gross receipts from furnishing of cable television services and multichannel video programming services.
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160.614 Tax on gross receipts from furnishing of cable television services
and multichannel video programming services.
(1)
(2)
(3)
(4)
(5)
A utility gross receipts license tax initially levied by a school district board of
education on or after July 13, 1990, shall be levied on the gross receipts
derived from the furnishing of cable service in addition to the gross receipts
derived from the furnishing of the utility services defined in KRS 160.6131.
A utility gross receipts license tax initially levied by a school district board of
education prior to July 13, 1990, shall be levied on the gross receipts derived
from the furnishing of cable service, in addition to the gross receipts derived
from the furnishing of the utility services defined in KRS 160.6131, if the school
district board of education repeats the notice and hearing requirements of KRS
160.603, but only as to the levy of the tax on the gross receipts derived from
the furnishing of cable service.
A utility gross receipts license tax initially levied by a school district board of
education on or after July 1, 2005, shall include the gross receipts derived from
the furnishing of direct satellite broadcast and wireless cable service in addition
to the gross receipts derived from the furnishing of utility services defined in
KRS 160.6131 and cable service.
Any school district that has cable service included in the base of a utility gross
receipts tax levied prior to July 1, 2005, shall, as of July 1, 2005, include gross
receipts derived from the furnishing of direct satellite broadcast and wireless
cable service in the base of its utility gross receipts tax at the same rate as
applied to cable service, unless the school district board of education chooses
to opt out of this requirement by following the procedures set forth in
subsection (5) of this section.
Any school district board of education may elect to opt out of the base
expansion required by subsection (4) of this section. However, any district
electing to opt out of the provisions of subsection (4) of this section shall also
remove from the base of its utility gross receipts tax all gross receipts from the
furnishing of cable service. To opt out of the provisions of subsection (4) of this
section, a school district board of education shall, before May 1, 2005:
(a) Determine the amount of revenue that will be lost from removing gross
receipts of cable service from the base of the utility gross receipts tax,
and how that revenue will be replaced; and
(b) Provide written notice of the intent to opt out of the base expansion
required by subsection (4) of this section to the Department of Revenue,
the Department of Education, all cable service providers operating in the
district, and the public.
1.
Notice to the public shall be accomplished through the publication at
least one (1) time in a newspaper of general circulation in the
county, or by a posting at the courthouse door if there is no such
newspaper, of the fact that the district board has elected to opt out
of the base expansion required by subsection (4) of this section. The
notice shall include the following information:
a.
The amount of revenue that will be lost from removing gross
receipts of cable service from the base of the utility gross
(6)
(7)
receipts tax and how that revenue will be replaced; and
b.
The date, time, and location of a meeting of the board, not
earlier than one (1) week or later than two (2) weeks from the
date of the notice, for the purpose of hearing comments
regarding the proposed action of the board, and explaining the
reasons for the proposed action.
2.
The board of education shall conduct a public hearing at the place
and on the date and time provided in the notice for the purpose of
hearing comments regarding the proposed action of the board, and
explaining the reasons for the proposed action.
A utility gross receipts license tax initially levied by a school district board of
education on or after July 1, 2009, shall include the gross receipts derived from
the furnishing of multichannel video programming service in addition to the
gross receipts derived from the furnishing of utility services.
Any school district board of education that has cable service and direct satellite
broadcast and wireless cable service included in the base of a utility gross
receipts tax levied prior to July 1, 2009, shall, as of July 1, 2009, include gross
receipts derived from the furnishing of Internet protocol television service
provided through wireline facilities without regard to delivery technology, in the
base of its utility gross receipts tax at the same rate as applied to cable service
and direct satellite broadcast and wireless cable service.
Effective:July 1, 2009
History: Amended 2009 Ky. Acts ch. 99, sec. 4, effective July 1, 2009. -- Amended
2005 Ky. Acts ch. 168, sec. 130, effective March 18, 2005. -- Amended 2004 Ky.
Acts ch. 79, sec. 3, effective July 1, 2005. -- Created 1990 Ky. Acts ch. 476,
Pt. III, sec. 115, effective July 13, 1990.
Legislative Research Commission Note (3/18/2005). 2005 Ky. Acts chs. 11, 85,
95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory
references to agencies and officers whose names have been changed in 2005
legislation confirming the reorganization of the executive branch. Such a
correction has been made in this section.
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