KRS 136.620: Taxes due monthly -- Required monthly return -- Contents of return.

(1) The taxes imposed by KRS 136.604 and 136.616 are due and payable monthly and

shall be remitted on or before the twentieth day of the next succeeding calendar

month.

(2) On or before the twentieth day of each month, every provider shall file a return for

the preceding month with the department in the form prescribed by the department,

together with payment of any tax due. The department may allow a provider subject

to the taxes imposed under KRS 136.604 and 136.616 to file a single return

reporting tax liabilities under both taxes for each reporting period.

(3) The return shall show the:

(a) Gross revenues received subject to the tax imposed under KRS 136.616;

(b) Amount billed by the provider for multichannel video programming service

subject to the tax imposed under KRS 136.604;

(c) Amount of the tax due under KRS 136.604 and 136.616; and

(d) Any other information as the department deems necessary for the proper

administration of KRS 136.600 to 136.660.

(4) In the case where the purchaser is liable for the p ayment of the tax under KRS

136.606(2), the purchaser shall file the return showing the total amount paid for

multichannel video programming service that is subject to tax during the reporting

period.

(5) The return shall be signed by the person required t o file the return or a duly

authorized agent.

(6) The person required to file the return shall deliver the return, together with a

remittance of the amount of tax due, to the department.

(7) For purposes of calculating the excise tax imposed under KRS 136. 604, if tangible

personal property normally subject to sales and use tax under KRS Chapter 139 is

sold with multichannel video programming service as a single package for one (1)

price, and the tangible personal property is necessary for the provision of t he

multichannel video programming service, the tax required to be collected by the

provider shall be the tax imposed by KRS 136.604.

(8) For purposes of calculating the excise tax imposed under KRS 136.604, if

communications services subject to sales and u se tax under KRS Chapter 139 is

sold with multichannel video programming service as a single package for one (1)

price, the portion of the sales price attributable to the communications services shall

be subject to the excise tax unless the provider can id entify, by reasonable and

verifiable standards, the communications services from its books and records that

are kept in the regular course of business for other purposes, including but not

limited to nontax purposes.

(9) For purposes of calculating the gro ss revenues tax imposed under KRS 136.616, if

communications service is sold with multichannel video programming service as a

single package for one (1) price, the gross revenues shall be taxed at the rate of two

and four-tenths percent (2.4%).

(10) For purposes of calculating the gross revenues tax imposed under KRS 136.616, if

tangible personal property is sold with:

(a) Multichannel video programming service for one (1) price, the gross revenues

shall be taxed at the rate of two and four-tenths percent (2.4%); and

(b) Communications service for one (1) price, the gross revenues shall be taxed at

the rate of one and three-tenths percent (1.3%).