160.593 Levy of occupational license tax, utility gross receipts license tax, or excise

186 words·~1 min read·/ky/160-593

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

tax for schools.

(1)Any board of education of a school district may, after compliance with the public

hearing requirement contained in KRS 160.603, levy school taxes authorized by

KRS 160.593 to 160.597, 160.601 to 160.633, and 160.635 to 160.648. The

imposition of any tax levied under the provisions of 160.593 to 160.597, 160.601 to

160.633, and 160.635 to 160.648 shall be limited to the territory of the school

district except as provided in subsection

(2)of this section.

(2)Two

(2)or more boards of education may agree in writing to levy identical school

taxes authorized by KRS 160.605 to 160.611, 160.613 to 160.617, and 160.621 to

160.633. After the levying in each district so agreeing of a tax under the terms of

such agreement, the receipts from said tax shall be held in a common fund and

disbursed therefrom to each district on the basis of average daily attendance, as set

forth in KRS 160.644. Any districts levying taxes under the terms of such an

agreement shall be deemed to constitute a combined taxing district for the purposes

of reference in KRS Chapter 160.