Kentucky Revised Statutes

Ky. Rev. Stat. § 160.601 (2026)

Taxes, how designated

✓ current as of May 2026

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The school taxes authorized by KRS 160.605 to 160.611, 160.613 to 160.617, and 160.621 to 160.633 shall be known as an occupational license tax for schools, a utility gross receipts tax for schools, and an excise tax for schools as set out in the following sections. Effective: July 13, 1990 History: Repealed and reenacted 1990 Ky.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 ch. 24, Part III, sec. 4.

Notes of Decisions

Cited in 2 cases, 1971–1993 · leading case: Owensboro Cablevision, Inc. v. Libs, 863 S.W.2d 331 (Ky. Ct. App. 1993).

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Owensboro Cablevision, Inc. v. Libs, 863 S.W.2d 331 (Ky. Ct. App. 1993). · cites it 2× “Schools may also generate money to meet their responsibilities by enacting an occupational license tax (KRS 160.601), an excise tax (KRS 160.621), and/or a utility gross receipts license tax (KRS 160.”

Baker v. Strode, 348 F. Supp. 1257 (W.D. Ky. 1971). “If a majority of those voting on the question favor tlie increased rate, tlie tax levying authority shall, when tlie next tax rate for the district is fixed, levy the rate requested by the board not to exceed the rate authorizd by the voters.” Additionally, the General Assembly…”

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