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160.613 Utility gross receipts license tax -- Exemptions.

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160.613 Utility gross receipts license tax -- Exemptions. (1) There is hereby authorized a utility gross receipts license tax for schools not to exceed three percent (3%) of the gross receipts derived from the furnishing, within <br>the district, of utility services, except that &quot;gross receipts&quot; shall not include amounts <br>received for furnishing energy or energy-producing fuels, used in the course of <br>manufacturing, processing, mining, or refining to the extent that the cost of the <br>energy or energy-producing fuels used exceeds three percent (3%) of the cost of <br>production, and shall not include amounts received for furnishing any of the above <br>utilities which are to be resold. (2) If any user of utility services purchases the utility services directly from any supplier who is exempt either by state or federal law from the utility gross receipts license <br>tax, then the consumer, if the tax has been levied in the consumer's district, shall be <br>liable for the tax and shall pay directly to the department, in accordance with the <br>provisions of KRS 160.615, a utility gross receipts license tax for schools computed <br>by multiplying the gross cost of all utility services received by the tax rate levied <br>under the provisions of this section. Effective: July 1, 2005 <br>History: Amended 2004 Ky. Acts ch. 79, sec. 2, effective July 1, 2005. -- Amended 2002 Ky. Acts ch. 69, sec. 5, effective July 15, 2002. -- Amended 1998 Ky. Acts <br>ch. 500, sec. 1, effective July 15, 1998. -- Repealed and reenacted 1990 Ky. Acts <br>ch. 476, Pt. V, sec. 462, effective July 13, 1990. -- Amended 1980 Ky. Acts ch. 27, <br>sec. 1, effective March 6, 1980. -- Amended 1974 Ky. Acts ch. 250, sec. 1. -- Created <br>1966 Ky. Acts ch. 24, Part III, sec. 9. Legislative Research Commission Note (7/12/2006). 2005 Ky. Acts ch. 123, relating to the creation and organization of the Environmental and Public Protection Cabinet, <br>instructs the Reviser of Statutes to correct statutory references to agencies and <br>officers whose names have been changed in that Act. Such a correction has been <br>made in this section.