[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.
GROSS RECEIPTS
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)]
SERVICES FURNISHED WITHIN THE COUNTY
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).
UTILITY SERVICES
The furnishing of communications services, electric power, water, and natural, artificial, and mixed gas.
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.
B. 
Gross costs shall be construed in such a way that the consumer shall pay taxes on the same base as that on which a seller who comes within the provisions of § 220-2 is paying.
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)