KRS § 160.614 — KY Code / Title XIII / Chapter 160 / Section 160.614
160.614 Tax on gross receipts from furnishing of cable television services and multichannel video programming services
Status: in_force

160.614 Tax on gross receipts from furnishing of cable television services and

multichannel video programming services.

(1) 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.

(2) 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.

(3) 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.

(4) 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.

(5) 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 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.

(6) 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.

(7) 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.