Title XIII, Education

Certification of school district -- Penalties. (1) No superintendent shall recommend and no board member shall knowingly vote for an expenditure in excess of the income and revenue of any year, as shown by the working budget adopted by the board and approved by the Kentucky Board…

(1) Each board of education shall elect a treasurer for the board. The board may elect its secretary to serve as treasurer. The board may remove the treasurer from office at any time for cause by a vote of a majority of the members of the board. (2) The treasurer shall execute an…

(1) Each board of education shall appoint a bank, trust company, or savings and loan association to serve as its depository, and if its annual receipts from all sources exceed one hundred thousand dollars ($100,000), it may designate additional depositories. The depository may be…

All sums arising from any gift, grant, or devise by any person wherein the intent is expressed that the same is to be used to aid in the education of children in any school district in this state shall be held and used for the purposes specified in the gift, grant, or devise. The…

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 160.617, and 160.635 to 160.648. The imposition of any tax levied under …

Any school tax authorized by KRS 160.593 to 160.597, 160.601 to 160.617, and 160.635 to 160.648 may be recalled as follows: (1) (a) The order or resolution levying any of the school taxes designated in this section shall go into effect not less than forty-five (45) days nor more …

(1) A special fund is hereby created which shall be known as "the emergency revolving school loan fund account," hereinafter referred to as account. This account, which shall be administered by the Kentucky Board of Education, is for the purpose of providing emergency loans to el…

The school taxes authorized by KRS 160.605 to 160.611 and 160.613 to 160.617 shall be known as an occupational license tax for schools and a utility gross receipts tax for schools as set out in the following sections.

No local board of education shall levy any of the school taxes authorized by KRS 160.593 to 160.597, 160.601 to 160.617, and 160.635 to 160.648, except the levy required by KRS 160.614(3) and (6), until after compliance with the following: (1) The local board of education desirin…

There is hereby authorized the levy of an occupational license tax for schools on salaries, wages, commissions, and other compensation of individuals for work done and services performed or rendered in a county and on the net profits of all businesses, professions, or occupations…

(1) The school tax authorized by KRS 160.482 to 160.488 and 160.605 shall be at a single uniform rate not to exceed one-half of one percent (0.5%) and shall continue from year to year until changed as prescribed in KRS 160.635 and 160.484. (2) Any county having five hundred thous…

No occupational license tax for schools shall be collected from any individual who is not a resident of the school district imposing the school tax.

supplier is exempt -- Direct pay authorization -- Tollers. (1) There is hereby authorized a utility gross receipts license tax for schools not to exceed three percent (3%) of the gross receipts derived from the furnishing, within the district, of utility services, except that "gr…

As used in KRS 160.613 to 160.617: (1) "Department" means the Department of Revenue; (2) "Communications service" means the provision, transmission, conveyance, or routing, for consideration, of voice, data, video, or any other information signals of the purchaser's choosing to a…

multichannel video programming services. (1) A utility gross receipts license tax initially levied by a school district board of education on or after July 13, 1990, shall be levied on the gross receipts derived from the furnishing of cable service in addition to the gross receip…

(1) The school taxes authorized by KRS 160.613 and 160.614 shall be due and payable monthly and shall be remitted to the department on or before the twentieth day of the next succeeding calendar month. (2) On or before the twentieth day of the month following each calendar month,…

For purposes of administering the taxes authorized by KRS 160.613 and 160.614 relating to the sourcing of communications services and the rights of customers, the provisions of KRS 136.602, 136.605, and 139.775 shall apply.

Allocation of tax payments -- Agreement by participating districts within county to allocate based on average daily attendance -- Resolution of conflicts. (1) The superintendent of schools in each school district levying the tax permitted by KRS 160.593 shall, on or before March …

district boundary information provided by superintendents -- Adjustment -- Exceptions -- Reallocation agreement. (1) If the department determines that the allocation among districts as submitted by the taxpayer on the return varies from the school district boundary information su…

160.614. (1) The department shall collect all taxes imposed by school districts pursuant to KRS 160.613 and 160.614, and shall have all the powers, rights, duties, and authority with respect to the collection, refund, and administration of these taxes as provided under KRS Chapte…

The taxes collected by the department pursuant to KRS 160.613 to 160.617 are remitted to the department for administrative purposes only and shall remain the property of the local school districts levying the tax. The amounts so collected shall not be distributed, allocated, expe…

Appeal to Circuit Court. (1) Any utility service provider or any registered user of utility services as provided in KRS 160.613(2) or (3) that has paid the utility gross receipts tax imposed by a school district pursuant to KRS 160.613 and 160.614 to the department may request a …

imposed for erroneous billing. (1) The uniform penalty provisions of KRS 131.180 shall apply to all taxes levied by school districts pursuant to KRS 160.613 and 160.614. (2) In addition to the penalties provided by KRS 131.180 and the taxes imposed under KRS 160.613 and 160.614, …

(1) Notwithstanding any other provisions to the contrary, the commissioner of the department, in consultation with an impacted school district, shall waive any penalty, but not interest, where it is shown to the satisfaction of the department that the failure to file or pay timel…

Notwithstanding KRS 278.040(8), 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 wh…

School taxes imposed under KRS 160.593 to 160.597, 160.601 to 160.617, and 160.635 to 160.648 shall remain in full force and effect from year to year until the local board of education reduces the rate in effect; however, at the time the tax is first levied the board may set a da…

Reasonable expenses not to exceed the actual costs of collection incurred by any tax collector, except the Department of Revenue, for the administration or collection of the school taxes authorized by KRS 160.605 to 160.611 and 160.613 to 160.617 shall be reimbursed by the local …

Expense, how paid. Any person having custody of the proceeds of any school tax authorized by KRS 160.605 to 160.611 and 160.613 to 160.617, except the Department of Revenue, shall be required to secure a corporate surety bond in an amount to be set by the Kentucky Board of Educat…

Any person having custody of the proceeds of any school tax authorized by KRS 160.605 to 160.611 and 160.613 to 160.617 shall be audited as provided by KRS 156.265 to 156.285.

The school taxes and penalties collected under KRS 160.593 to 160.597, 160.601 to 160.617, 160.635 to 160.648 shall be distributed to the treasurer of the board of education of the school district. In the event that more than one (1) local board of education within the county is …

(1) Any person, individual, or corporation required by the provisions of KRS 160.605 to 160.611 to file any return or report or furnish any information requested under the authority of KRS 160.605 to 160.611 who fails to file such return or report or furnish such information on o…

As used in this chapter, unless the context otherwise requires: (1) "Directory information" means the student's name, address, telephone listing, date and place of birth, participation in school recognized sports and activities, height and weight of members of athletic teams, dat…

and preservation of education records and recordings of school activities. (1) Education records of students in the public educational institutions in this state are deemed confidential and shall not be disclosed, or the contents released, except under the circumstances described…

Parents or eligible students shall be informed of the rights of privacy and confidentiality accorded student education records. The educational institution shall determine the means and method of notice and adopt written policies consistent with the state law.

permitted. (1) Parents of students or eligible students attending public institutions or who have been in attendance shall have the right to inspect and review student education records within a reasonable time of making a request to inspect. (2) Educational institutions shall es…

student -- Records of release. (1) Parents or eligible students may consent to the release of written documents by completing and signing forms devised by the educational institution identifying the records to be released, the date of the release, the party to whom the release is…

Official recruiters' access to public high school campuses and student directory information. (1) An educational institution may publish and release to the general public directory information relating to a student. An educational institution shall give public notice of the categ…

(1) Parents or eligible students may challenge the content of a student record to ensure that the record or report is not inaccurate, misleading, or otherwise in violation of privacy or other rights of the student. The right to challenge shall also provide the opportunity for reb…

(1) Any person who violates any of the provisions of KRS 160.250 shall be fined not more than two hundred dollars ($200). (2) Any person who violates any of the provisions of KRS 160.300 shall be fined not less than ten ($10) nor more than fifty dollars ($50). (3) Any superintend…