{"data":{"id":"us-ky/krs-160.614","jurisdiction":"us-ky","citation":"KRS 160.614","heading":"Tax on gross receipts from furnishing of cable television services and","body":"multichannel video programming services.\n(1) A utility gross receipts license tax initially levied by a school district board of\neducation on or after July 13, 1990, shall be levie d on the gross receipts derived\nfrom the furnishing of cable service in addition to the gross receipts derived from\nthe furnishing of the utility services defined in KRS 160.6131.\n(2) A utility gross receipts license tax initially levied by a school distri ct board of\neducation prior to July 13, 1990, shall be levied on the gross receipts derived from\nthe furnishing of cable service, in addition to the gross receipts derived from the\nfurnishing of the utility services defined in KRS 160.6131, if the school d istrict\nboard of education repeats the notice and hearing requirements of KRS 160.603, but\nonly as to the levy of the tax on the gross receipts derived from the furnishing of\ncable service.\n(3) A utility gross receipts license tax initially levied by a sch ool district board of\neducation on or after July 1, 2005, shall include the gross receipts derived from the\nfurnishing of direct satellite broadcast and wireless cable service in addition to the\ngross receipts derived from the furnishing of utility service s defined in KRS\n160.6131 and cable service.\n(4) Any school district that has cable service included in the base of a utility gross\nreceipts tax levied prior to July 1, 2005, shall, as of July 1, 2005, include gross\nreceipts derived from the furnishing of direct satellite broadcast and wireless cable\nservice in the base of its utility gross receipts tax at the same rate as applied to cable\nservice, unless the school district board of education chooses to opt out of this\nrequirement by following the procedures set forth in subsection (5) of this section.\n(5) Any school district board of education may elect to opt out of the base expansion\nrequired by subsection (4) of this section. However, any district electing to opt out\nof the provisions of subsection (4) of this section shall also remove from the base of\nits utility gross receipts tax all gross receipts from the furnishing of cable service.\nTo opt out of the provisions of subsection (4) of this section, a school district board\nof education shall, before May 1, 2005:\n(a) Determine the amount of revenue that will be lost from removing gross\nreceipts of cable service from the base of the utility gross receipts tax, and\nhow that revenue will be replaced; and\n(b) Provide written notice of the intent to opt out o f the base expansion required\nby subsection (4) of this section to the Department of Revenue, the\nDepartment of Education, all cable service providers operating in the district,\nand the public.\n1. Notice to the public shall be accomplished through the publ ication at\nleast one (1) time in a newspaper of general circulation in the county, or\nby a posting at the courthouse door if there is no such newspaper, of the\nfact that the district board has elected to opt out of the base expansion\nrequired by subsection  (4) of this section. The notice shall include the\nfollowing information:\na. The amount of revenue that will be lost from removing gross\nreceipts of cable service from the base of the utility gross receipts\ntax and how that revenue will be replaced; and\nb. The date, time, and location of a meeting of the board, not earlier\nthan one (1) week or later than two (2) weeks from the date of the\nnotice, for the purpose of hearing comments regarding the\nproposed action of the board, and explaining the reasons for t he\nproposed action.\n2. The board of education shall conduct a public hearing at the place and\non the date and time provided in the notice for the purpose of hearing\ncomments regarding the proposed action of the board, and explaining\nthe reasons for the proposed action.\n(6) A utility gross receipts license tax initially levied by a school district board of\neducation on or after July 1, 2009, shall include the gross receipts derived from the\nfurnishing of multichannel video programming service in addition to the gross\nreceipts derived from the furnishing of utility services.\n(7) Any school district board of education that has cable service and direct satellite\nbroadcast and wireless cable service included in the base of a utility gross receipts\ntax levied prior to July 1, 2009, shall, as of July 1, 2009, include gross receipts\nderived from the furnishing of Internet protocol television service provided through\nwireline facilities without regard to delivery technology, in the base of its utility\ngross receipts tax at the same rate as applied to cable service and direct satellite\nbroadcast and wireless cable service.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=3786","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"81d8565d20f74e2ba5d49d1b7995ba963f2304818a03f5800e324edb5feb3841","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.6131","next":"us-ky/krs-160.6145"},"notice":"GroundRules: Original legal text. Not legal advice."}