{"data":{"id":"us-ky/krs-67.795","jurisdiction":"us-ky","citation":"KRS 67.795","heading":"When KRS 67.750 to 67.790 applies.","body":"The provisions of KRS 67.750 to 67.790 shall apply on and after July 15, 2008, to all tax\ndistricts that levy an occupational license fee or a tax on net profits or gross receipts,\nexcept that the provisions of KRS 67.750 to 67.790 shall not apply to the u tilities gross\nreceipts tax levied by school districts pursuant to KRS 160.613 and 160.614. A tax\ndistrict may apply the provisions of KRS 67.750 to 67.790 to the levy of an occupational\nlicense fee or a tax on net profits or gross receipts, except the uti lities gross receipts tax\nlevied by school districts pursuant to KRS 160.613 and 160.614, by adoption of an\nordinance prior to July 15, 2008.","path":["KRS Chapter 67"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23799","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:26Z","sha256":"2d7fdc07d6a681e96c2bf9ae83037b12649d11e264d422c4a0ddb84bf85f2774","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67.793","next":"us-ky/krs-67.800"},"notice":"GroundRules: Original legal text. Not legal advice."}