{"data":{"id":"us-ky/krs-160.593","jurisdiction":"us-ky","citation":"KRS 160.593","heading":"Levy of occupational license tax and utility gross receipts license tax for","body":"schools.\n(1) Any board of education of a school district may, after compliance with the public\nhearing requirement contained in KRS 160.603, levy school taxes authorized by\nKRS 160.593 to 160.597, 160.601 to 160.617, and 160.635 to 160.648. The\nimposition of any tax levied under the provisions of 160.593 to 160.597, 160.601 to\n160.617, and 160.635 to 160.648 shall be limited to the territory of the school\ndistrict except as provided in subsection (2) of this section.\n(2) Two (2) or more boards of education may agree in writing to levy identical school\ntaxes authorized by KRS 160.605 to 160.611 and 160.613 to 160.617. After the\nlevying in each district so agreeing of a tax u nder the terms of such agreement, the\nreceipts from said tax shall be held in a common fund and disbursed therefrom to\neach district on the basis of average daily attendance, as set forth in KRS 160.644.\nAny districts levying taxes under the terms of such an agreement shall be deemed to\nconstitute a combined taxing district for the purposes of reference in KRS Chapter\n160.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56958","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:08Z","sha256":"148af495eeb3c32b545f03c593233bd6b4498a8d92e63c619c122352f3c7bcb5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.590","next":"us-ky/krs-160.595"},"notice":"GroundRules: Original legal text. Not legal advice."}