Title XIII, Education

statement and school report card. (1) The local board of education of each school district shall direct its superintendent to publish on the school district's main website a link to a district financial disclosure website that contains: (a) The following financial reports to be p…

to recall vote or reconsideration -- Levy of minimum equivalent tax rate. (1) (a) Notwithstanding any statutory provisions to the contrary, a local board of education shall not levy a general tax rate which will produce more revenue, exclusive of revenue from net assessment growt…

Notwithstanding any provisions of this chapter to the contrary, the tax rate on motor vehicles and trailers for the preceding year shall be applied to the preceding year's total valuation of such motor vehicles and trailers and the resulting amount added to the revenue from other…

hearing and recall not applicable. (1) (a) For assessment years beginning before January 1, 2029, in the event that a general tax rate applicable to real property levied by a local board of education will produce a percentage increase in revenue from personal property less than t…

taxes abolished. (1) Except as otherwise provided in KRS 157.440, 160.470(1), and 160.476(4), the ad valorem tax levy for school purposes, other than sinking fund purposes, in each school district, shall be not more than one dollar and fifty cents ($1.50) annually on each one hun…

(1) The board of education of any district may, in addition to other taxes for school purposes, levy not less than four cents ($0.04) nor more than twenty cents ($0.20) on each one hundred dollars ($100) valuation of property subject to local taxation, to provide a special fund f…

To help provide for an efficient system of common schools in any county having three hundred thousand (300,000) or more inhabitants, the General Assembly delegates to the fiscal courts and boards of education of any such county the powers and duties set forth in KRS 160.482 to 16…

on new taxes -- Regulation of ministers. (1) (a) The license fees imposed under KRS 160.482 to 160.488 on businesses, trades, occupations, and professions shall be at a single, uniform percentage rate not to exceed one-half of one percent (0.5%) of: 1. Salaries, wages, and commis…

300,000) -- Sunset on new taxes. (1) Except as provided in subsections (2), (3), and (4) of this section the fiscal court has discretion to impose or not impose the license fees authorized by KRS 160.482 to 160.488 at a percentage rate, not to exceed one-half of one percent (0.5%…

(1) The imposition of license fees authorized hereby shall be by order or resolution of the fiscal court. There shall be no more than one (1) order or resolution passed in any one (1) calendar year. In the case of license fees required to be imposed pursuant to subsection (2) of …

The license fees imposed by authority of KRS 160.482 to 160.488 shall be collected by the fiscal court or its agent, and the proceeds thereof shall be promptly divided and distributed to each school district within the county in proportion to the number of pupils in average daily…

Any person who has paid the license fees imposed under KRS 160.484 and 160.485 may bring an action for the refund thereof without interest only within one (1) year after the license fees for any year become due. If the court finds that the license fees were invalidly collected fo…

(1) KRS 68.180, 68.185, 68.190, and 160.482 to 160.488 shall not be construed as repealing any other laws of the Commonwealth relating to the levy, assessment, and collection of taxes or license fees but shall be held and construed to authorize an additional license fee, against …

(1) School taxes shall be collected by the sheriff for county school districts and by the regular tax collector of the city or special tax collector for the independent school districts at the same time and in the same manner as other local taxes are collected, except as provided…

KRS 160.500 to the contrary notwithstanding, if a tax authorized by KRS 160.593 to 160.597, 160.601 to 160.617, and 160.635 to 160.648 shall be collected by a local board of education, the local board of education shall appoint a person who shall be responsible for collection and…

The tax collector shall, on or before the tenth day of each month, pay to the depository of the district board of education the amount of school tax collected up to and including the last day of the preceding month, except that the county clerk shall deduct his collection fee bef…

(1) In satisfaction of debts owed to a school district: (a) Rounding cash transactions to the nearest five cent ($0.05) increment shall occur: 1. When pennies are not available to complete resolution of a transaction; and 2. On settlement of the final bill of sale, invoice, or fe…

The laws applying to penalties on and the collection of delinquent school taxes, except the taxes imposed by KRS 160.613 to 160.617 shall be the same as the general laws applying to penalties on and the collection of delinquent taxes of the taxing districts which embrace the vari…

The money collected by taxation under the provisions of KRS 160.460 to 160.520 and other school money shall be expended by the board of education in accordance with the working budget submitted to and approved by the Kentucky Board of Education.

Any board of education may borrow money on the credit of the board and issue negotiable notes in anticipation of revenues from school taxes and state revenue for the fiscal year in which the money is borrowed, and may pledge the anticipated revenues from state and local sources f…

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 …