{"data":{"id":"us-ky/krs-136.654","jurisdiction":"us-ky","citation":"KRS 136.654","heading":"Determination of distributions -- State baseline and local growth fund.","body":"(1) On or before December 1, 2005, and every January 31 thereafter, each participating\npolitical subdivision shall certify to the department its total tax receipts for the prior\nfiscal year. This amount shall be used to calculate the percentage of each politi cal\nsubdivision's portion of the account labeled under its county's name within the state\nbaseline and local growth fund as described in subsection (3)(b) of this section.\n\"Total tax receipts\" shall not include revenue from nontax sources, such as\nintergovernmental revenues, charges for services, tuition, interfund transfers,\ninterest and investment income, rental income, income from asset sales, beginning\nbalances, or revenue from licenses and permits. \"Total tax receipts\" shall include\nthe following:\n(a) Real estate and tangible personal property taxes, including delinquent tax\nreceipts;\n(b) Franchise fees or taxes on utilities, other than multichannel video\nprogramming service and communications service utilities;\n(c) Occupational and business license fee s or taxes, including insurance premium\ntaxes, net profits taxes, gross receipts taxes, payroll taxes, transient room\ntaxes, restaurant taxes, and bank deposit taxes;\n(d) Telephone emergency surcharge fees;\n(e) Gross revenues tax hold-harmless and growth fund receipts; and\n(f) Payments in lieu of taxes.\n(2) On or before every January 31, each participating school district and special district\nshall certify to the department the amount of its prior year tax assessments under\nKRS Chapter 132 on companies' pro viding of multichannel video programming\nservice and communications service. This amount shall be used to calculate the\npercentage of each school district's and special district's portion of the account\nlabeled under its county's name within the state base line and local growth fund as\ndescribed in subsection (3)(b) of this section. For tax years with no assessments\nunder KRS Chapter 132, the local historical percentage as defined in KRS 136.650\nshall be used.\n(3) Each political subdivision's, school distric t's, and special district's monthly portion\nof the state baseline and local growth fund shall be computed as follows:\n(a) A \"local growth portion\" shall be determined as an amount of money that\nwhen added to the hold -harmless amount identified in KRS 136.6 50(2)(c)\nequals fifteen and six -tenths percent (15.6%) of the total amount deposited in\nthe gross revenues and excise tax fund, minus the amount of distributions\nmade under KRS 136.652(1) and (3).\n(b) The local growth portion shall be accounted for by coun ty within the state\nbaseline and local growth fund based on the ratio of the gross revenues tax\ncollected on multichannel video programming services and communications\nservices provided in each county to the total statewide collections of the gross\nrevenues tax. The county -by-county allotment of the local growth portion\nshall be known as the \"county growth portion.\"\n(c) The county growth portion shall be further segregated into the political\nsubdivision allotment, the school district allotment, and the spec ial district\nallotment based upon the ratio of each allotment category's total historical\ncollections as calculated under KRS 136.650(2) to the total overall county\nhistorical collections as calculated from the certified collections under KRS\n136.650(1).\n(d) On or before April 25, 2006, each political subdivision's share of the political\nsubdivision allotment shall be determined by multiplying the political\nsubdivision allotment of the local growth portion as determined in paragraph\n(b) of this subsection b y the percentage calculated in subsection (1) of this\nsection.\n(e) On or before April 25, 2006, each school district's share of the school district\nallotment shall be determined by multiplying the school district allotment as\ndetermined in paragraph (c) of  this subsection by the percentage calculated in\nsubsection (2) of this section.\n(f) On or before April 25, 2006, each special district's share of the specia l district\nallotment shall be determined by multiplying the special district allotment as\ndetermined in paragraph (c) of this subsection by the percentage calculated in\nsubsection (2) of this section.\n(g) The respective allotment share for each participati ng political subdivision,\nschool district, and special district shall be adjusted every July 1 following the\nyear 2006, to account for any change in its percentages based on annual\ncertifications required in subsections (1) and (2) of this section.\n(h) Notwithstanding the annual certifications required in subsection (1) of this\nsection, following the year 2006, political subdivisions may choose to\ndetermine their respective shares of the political subdivision allotment\npursuant to an interlocal agreement as  authorized under KRS 65.240.\nActivation or termination of an interlocal agreement shall comply with the\nnotification requirements of subsection (1) of this section and shall become\neffective the following July 1. The terms of a timely interlocal agreement\ngoverning the distribution of a political subdivision allotment shall remain in\neffect until its timely termination by one of the participating political\nsubdivisions.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28610","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"4fc7acc4042528313395c679897fbef1cd383eb85c209af1aa852f3a3f7f2c28","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.652","next":"us-ky/krs-136.656"},"notice":"GroundRules: Original legal text. Not legal advice."}