[Adopted 4-15-1974 by Ord. No. 6 (Ch. 38, §§ 38.01
through 38.08, of the 1993 Code)]
[Amended 11-18-2014 by Ord. No. 14-05]
Regulation No. 1 relating to the collection of the utility gross
receipts tax for schools is adopted pursuant to the authority granted
by KRS 160.520, which authorizes the Fiscal Court to promulgate such
regulations as may be necessary for the collection of the three-percent
utility gross receipts license tax for schools authorized by KRS 160.613
and KRS 160.614.
[Amended 11-18-2014 by Ord. No. 14-05]
For the purpose of this chapter, the following definitions shall
apply unless the context clearly indicates or requires a different
meaning.
All amounts received in money, credits, property, or other
money's worth in any form, as consideration for the furnishing, within
the County, of utility services. The term "gross receipts" does not
include amounts received for furnishing energy or energy-producing
fuels used in the course of manufacturing, processing, mining, or
refining to the extent that the cost of the energy or energy-producing
fuels used exceeds 3% of the cost of production, and shall not include
amounts received for furnishing any of the above utilities which are
to be resold. [KRS 160.613(1)]
Those utility services which are both furnished to and received
by the customer within the taxing jurisdiction of the County, regardless
of how or where the utility is ultimately used (example: intracounty
and intercounty utility services).
The furnishing of communications services, electric power,
water, and natural, artificial, and mixed gas.
The County Attorney, in cooperation and conjunction with the
attorney for the Henderson County Board of Education, is hereby authorized
and directed to collect any and all delinquent utility gross receipts
taxes now or hereafter unpaid.
All costs, fees and expenses heretofore or hereafter incurred
relating to the collection of the aforesaid utility taxes shall be
borne by the Henderson County Board of Education.
A.
In the event that any user of electrical energy purchases the electrical energy directly from any supplier who is exempt either by state or federal law from the utility gross receipts license tax under the provisions of § 220-2, then the consumer, if such tax has been levied in his district, shall be liable for the tax and shall pay directly to the County Finance Officer, in accordance with the provisions of KRS 160.614, a utility gross receipts license tax for schools computed by multiplying the gross cost of all electrical energy received by the tax rate levied under the provisions of this section.
The school taxes authorized by KRS 160.613 shall be due and
payable monthly and shall be remitted on or before the 20th day of
the next succeeding calendar month. (KRS 160.615)
Any written notice submitted by a subscriber that service is
being furnished by the utility outside the County imposing the tax
shall relieve the utility from the burden of proof that the service
is being furnished outside the County if such notice is accepted in
good faith.
Notwithstanding the provisions of KRS 278.040(2), any utility
required to pay the tax authorized by KRS 160.613 may increase its
rates in the County 3%. Any utility so increasing its rates shall
separately state on the bills sent to its customers the amount of
such increase and shall identify such amount as: "Rate increase for
school tax." (KRS 160.617)
