Utility Gross Receipts License Tax for Schools

• 160.613 Utility Gross Receipts License Tax; Exemptions; User Liable if Supplier is Exempt;  Direct Pay Authorization;  Tollers
• 160.6131 Definitions for KRS 160.613 to 160.617
• 160.614 Tax on Gross Receipts from Furnishing of Cable Television Services and Multichannel Video Programming Services
• 160.6145 Utility Gross Receipts License Tax Returns, Payments Transmitted Electronically;  Waiver;  Administrative Regulations—Repealed
• 160.615 Taxes Payable, when;  Extension
• 160.6151 Administration of Taxes Authorized by KRS 160.613 and 160.614
• 160.6152 Superintendents to Provide Information to Department and to Utilities;  Allocation of Tax Payments;  Agreement by Participating Districts Within County to Allocate Based on Average Daily Attendance;  Resolution of Conflicts
• 160.6153 Procedure when Allocation on Taxpayer's Return Varies from School District Boundary Information Provided by Superintendents;  Adjustment;  Exceptions;  Reallocation Agreement
• 160.6154 Collection and Distribution of Taxes Imposed Under KRS 160.613 and 160.614
• 160.6155 Taxes to be Distributed in Compliance with KRS 160.613 to 160.617
• 160.6156 Refund of Utility Gross Receipts Tax;  Effect of Utility's Rate Increase;  Appeal to Circuit Court
• 160.6157 Penalty Provisions Applicable to Taxes Levied by School Districts;  Penalty Imposed for Erroneous Billing
• 160.6158 Waiver of Penalties
• 160.617 Utility Rate Increase
• 160.620 Independent School District at Louisville and Jefferson County Children's Home—Repealed