{"data":{"id":"us-ky/krs-142.115","jurisdiction":"us-ky","citation":"KRS 142.115","heading":"Monthly return and payment of CMRS prepaid service charges --","body":"Retention of processing fee.\n(1) On or before the twentieth day of the month, each retailer shall file a return for the\npreceding month with the department in a form prescribed by the dep artment,\ntogether with payment of any CMRS prepaid service charges collected during the\npreceding month.\n(2) The return shall be signed by the person required to file the return or a duly\nauthorized agent.\n(3) To reimburse itself for the cost of collecting  and remitting the CMRS prepaid\nservice charge, each retailer may deduct and retain from the CMRS prepaid service\ncharge it collects during each calendar month an amount not to exceed three percent\n(3%) of the gross aggregate amount of the CMRS prepaid ser vice charges it\ncollected that month.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45430","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"5a051f4e2aa374b59919da5f0c7c0f0d21e5b60b1c0a7092cf9e6fe5fe5eb44f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.110","next":"us-ky/krs-142.120"},"notice":"GroundRules: Original legal text. Not legal advice."}