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160.613 Utility gross receipts license tax -- Exemptions.
(1)
(2)
There is hereby authorized a utility gross receipts license tax for schools not to
exceed three percent (3%) of the gross receipts derived from the furnishing,
within the district, of utility services, except that "gross receipts" shall not
include amounts received for furnishing energy or energy-producing fuels, used
in the course of manufacturing, processing, mining, or refining to the extent that
the cost of the energy or energy-producing fuels used exceeds three percent
(3%) of the cost of production, and shall not include amounts received for
furnishing any of the above utilities which are to be resold.
If any user of utility services purchases the utility services directly from any
supplier who is exempt either by state or federal law from the utility gross
receipts license tax, then the consumer, if the tax has been levied in the
consumer's district, shall be liable for the tax and shall pay directly to the
department, in accordance with the provisions of KRS 160.615, a utility gross
receipts license tax for schools computed by multiplying the gross cost of all
utility services received by the tax rate levied under the provisions of this
section.
Effective:July 1, 2005
History: Amended 2004 Ky. Acts ch. 79, sec. 2, effective July 1, 2005. -- Amended
2002 Ky. Acts ch. 69, sec. 5, effective July 15, 2002. -- Amended 1998 Ky. Acts
ch. 500, sec. 1, effective July 15, 1998. -- Repealed and reenacted 1990 Ky.
Acts ch. 476, Pt. V, sec. 462, effective July 13, 1990. -- Amended 1980 Ky. Acts
ch. 27, sec. 1, effective March 6, 1980. -- Amended 1974 Ky. Acts ch. 250,
sec. 1. -- Created 1966 Ky. Acts ch. 24, Part III, sec. 9.
Legislative Research Commission Note (7/12/2006). 2005 Ky. Acts ch. 123,
relating to the creation and organization of the Environmental and Public
Protection Cabinet, instructs the Reviser of Statutes to correct statutory
references to agencies and officers whose names have been changed in that
Act. Such a correction has been made in this section.
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