KRS 67.795: When KRS 67.750 to 67.790 applies.

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 u tilities 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 uti lities 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.