The provisions of KRS § 67.750 to KRS § 67.790 shall apply on and after July 15, 2008, to all tax districts that levy an occupational license fee or a tax on net profits or gross receipts, except that the provisions of KRS § 67.750 to KRS § 67.790 shall not apply to the utilities gross receipts tax levied by school districts pursuant to KRS § 160.613 and KRS § 160.614. A tax district may apply the provisions of KRS § 67.750 to KRS § 67.790 to the levy of an occupational license fee or a tax on net profits or gross receipts, except the utilities gross receipts tax levied by school districts pursuant to KRS § 160.613 and KRS § 160.614, by adoption of an ordinance prior to July 15, 2008.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 153, sec. 3, effective June 20, 2005. — Amended
2004 Ky. Acts ch. 63, sec. 10, effective July 13, 2004. — Created 2003 Ky. Acts ch.
117, sec. 24, effective June 24, 2003.