Statutes > Kentucky Statutes > CHAPTER 160 SCHOOL DISTRICTS > 160.601 Taxes, how designated.

160.601 Taxes, how designated.

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160.601 Taxes, how designated. The school taxes authorized by KRS 160.605 to 160.611, 160.613 to 160.617, and <br>160.621 to 160.633 shall be known as an occupational license tax for schools, a utility <br>gross receipts tax for schools, and an excise tax for schools as set out in the following <br>sections. Effective: July 13, 1990 <br>History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 457, effective July 13, 1990. -- Amended 1972 Ky. Acts ch. 203, sec. 22. -- Created 1966 Ky. Acts <br>ch. 24, Part III, sec. 4.