Taxes, how designated
KRS 160.601
in effect160.601. Taxes, how designated
The school taxes authorized by KRS 160.605 to 160.611 and 160.613 to 160.617 shall be known as an occupational license tax for schools and a utility gross receipts tax for schools as set out in the following sections.
Effective: April 14, 2026
History: Amended 2026 Ky. Acts ch. 161, sec. 83, effective April 14, 2026. -- Repealed and reenacted 1990 Ky.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 ch. 24, Part III, sec. 4.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56960Fetched: 10/20/2026