Notwithstanding KRS 278.040(2), or any other provision to the contrary, any utility,
cable service provider, or satellite broadcast and wireless cable service provider required
to pay the tax authorized by KRS 160.613 or 160.614 may increase its rates in any school
district in which it is required to pay the school tax by the amount of the school tax
imposed, up to three percent (3%). Any utility, cable service provider, or satellite
broadcast and wireless cable service provider so increasing its rates shall separately state
on the bills sent to its customers the amount of the increase and shall identify the amount
as: "Rate increase for school tax."
Effective: July 1, 2005
History: Amended 2005 Ky. Acts ch. 168, sec. 131, effective March 18, 2005. --
Amended 2004 Ky. Acts ch. 79, sec. 13, effective July 1, 2005. -- Repealed and
reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 464, effective July 13, 1990. --
Amended 1976 Ky. Acts ch. 127, sec. 13. -- Created 1966 Ky. Acts ch. 24, Part III,
sec. 11.
Legislative Research Commission Note (6/20/2005). A manifest clerical or
typographical error contained in the 2005 Ky. Acts ch. 168, sec. 168 amendments to
this section has been corrected in codification under the authority of KRS
7.136(1)(h).
Notes of Decisions
Bd. of Educ. v. Logan Aluminum, Inc., 764 S.W.2d 75 (Ky. 1989).
· cites it 2× “KRS 160.617 provides that the utility, which is the taxpayer except where state or federal law dictates otherwise, “may increase its rates” to the consumer in order to recoup the amount of the tax, and in so doing “shall separately state on the bills sent to its customers the…”
Luckett v. Elec. & Water Plant Bd., 558 S.W.2d 611 (Ky. 1977).
· cites it 5× “613, the General Assembly enacted KRS 160.617 which provided that a utility could increase its rates by 3% in any county in which the utility was required to pay the school tax.”
Lámar v. Bd. of Educ. of Hancock Co. Sch. Dist., 467 S.W.2d 143 (Ky. Ct. App. 1971).
· cites it 2× “KRS 160.617. Appellant claims that the title of the act does not comply with § 51 of the Kentucky Constitution which provides, “No law enacted by the general assembly shall relate to more than one subject, and that shall be expressed in the title, * * The House Bill was…”
Texas Gas Transmission Corp. v. Bd. of Educ., 502 S.W.2d 82 (Ky. Ct. App. 1973).
· cites it 3× “KRS 160.617 permits any utility required to pay the tax to increase its rates in the county in which it pays the tax by 3 per cent, which Texas Gas by its contract agreed not to do.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.