Statutes > Kentucky Statutes > CHAPTER 67 COUNTY GOVERNMENT (FISCAL COURTS AND COUNTY COMMISSIONERS) > 67.795 When KRS 67.750 to 67.790 applies.

67.795 When KRS 67.750 to 67.790 applies.

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Page 1 of 1 67.795 When KRS 67.750 to 67.790 applies. The provisions of KRS 67.750 to 67.790 shall apply on and after July 15, 2008, to all tax <br>districts that levy an occupational license fee or a tax on net profits or gross receipts, <br>except that the provisions of KRS 67.750 to 67.790 shall not apply to the utilities gross <br>receipts tax levied by school districts pursuant to KRS 160.613 and 160.614. A tax <br>district may apply the provisions of KRS 67.750 to 67.790 to the levy of an occupational <br>license fee or a tax on net profits or gross receipts, except the utilities gross receipts tax <br>levied by school districts pursuant to KRS 160.613 and 160.614, by adoption of an <br>ordinance prior to July 15, 2008. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 153, sec. 3, effective June 20, 2005. -- Amended 2004 Ky. Acts ch. 63, sec. 10, effective July 13, 2004. -- Created 2003 Ky. Acts <br>ch. 117, sec. 24, effective June 24, 2003.