Kentucky Revised Statutes
Chapter 160 - School districts
160.614 Tax on gross receipts from furnishing of cable television services and multichannel video programming services.

Kentucky Revised Statutes

Chapter 160 - School districts

160.010 County school district, what constitutes.

160.020 Composition of independent school districts.

160.030 Repealed, 1982.

160.040 Merger of districts.

160.041 Merger of independent district with county district.

160.042 Election of members -- Present terms to continue, exception.

160.043 Repealed, 1958.

160.044 Time of election and terms of merged district board members.

160.045 Transfer of adjacent territory to school district other than that in which it is located.

160.047 Repealed, 1990.

160.048 Transfer of area containing school outside district.

160.049 Repealed, 1978.

160.050 Repealed, 1956.

160.060 Repealed, 1956.

160.065 Liability for indebtedness in case of annexation.

160.070 Repealed, 1956.

160.080 Repealed, 1956.

160.090 Repealed, 1956.

160.100 Repealed, 1956.

160.105 Fire and extended insurance coverage.

160.107 Application and implementation requirements for districts of innovation.

160.110 Repealed, 1956.

160.120 Repealed, 1956.

160.130 Repealed, 1956.

160.140 Repealed, 1956.

160.150 Repealed, 1946.

160.151 Criminal background checks and clear CA/N checks for certified employees, student teachers, and others in private, parochial, and church schools -- New checks permitted every five years -- Fingerprinting -- Disclosure -- Employment of offende...

160.155 Definitions for KRS 160.157.

160.156 State plan for community education -- Grant program.

160.157 Funding of community schools.

160.158 Council for Community Education -- Membership -- Bylaws -- Officers -- Meetings -- Reimbursement of expenses.

160.1590 Definitions for KRS 160.1590 to 160.1599.

160.1591 Legislative findings and declarations -- Public charter school project.

160.15911 Kentucky Public Charter School Pilot Project -- Authorizers -- Approval of charter application -- Collective may act as substitute authorizer -- Annual report -- Performance review -- Contract renewal.

160.1592 Public charter schools part of state's public education system -- Exemption from laws and regulations -- School requirements -- Enrollment option information for parents -- Board of directors -- Buildings and grounds, liability insurance, an...

160.1593 Application to establish public charter school -- Submission to authorizer and state board -- Required application information.

160.1594 Public charter school authorizer -- Duties -- Application reviews and decisions -- Criteria for approval -- Explanation of decision -- Submission to Department of Education -- School board member charter authorization training.

160.1595 Request for technical assistance -- Appeal of approval or denial to state board -- Judicial review -- Joint oversight.

160.1596 Board of directors of public charter schools -- Required elements of charter contract with authorizer -- Calculation of daily average attendance -- Proportional transfer of funds -- Services -- Negotiation by collaborative -- Calculations fo...

160.1597 Term of approved charter school contract -- Contract between board of directors and authorizer's governing body -- Corporate powers -- Prohibition against tax levies and use of eminent domain -- Immunity from liability.

160.1598 Renewal or nonrenewal of charter contract -- School performance report -- Reasons for nonrenewal or revocation -- Administrative regulations -- Report of action taken and reason for decision -- School closure protocol.

160.1599 Conversion of public noncharter school to public charter school -- Establishment requirements -- Administrative regulations -- Governance -- Enrollment requirements -- Employees -- Collective bargaining -- School facilities.

160.160 Boards of education -- Powers and procedures -- Approval of Department of Education required for mortgages, leases -- Rental payments under lease.

160.170 Oath of board members.

160.180 Eligibility for membership on local board of education -- Annual in-service training requirements.

160.190 Vacancies, how filled.

160.200 Time of election of board members.

160.210 Election of board members -- Divisions in districts -- Change in boundary lines of divisions -- Boards in counties containing city of first class.

160.212 Election of board members where school district extends beyond a single county's boundary.

160.220 Secret votes -- Nominating petitions.

160.230 Presentation of candidate names.

160.240 General election laws apply -- Expense.

160.250 Politics of candidate not to be indicated -- Definition of election booth.

160.260 Number of candidates to be voted for.

160.270 Regular and special meetings -- Public comment period.

160.280 Per diem and expenses for board members -- Eligibility for insurance plans.

160.290 General powers and duties of board.

160.291 Manner of payment of salaries to school employees -- Pay for extra duties or services -- Fringe benefits program.

160.293 Development of school property recreational facilities for school and community purposes.

160.294 Recycling requirement for local school districts -- Exemptions.

160.295 Procedure for promulgation of code of student rights and responsibilities for secondary schools -- Prohibited student activities.

160.297 Renumbered as KRS 160.725.

160.300 Investigations by board -- Power to summon witnesses.

160.303 Reciprocal preference for resident bidders.

160.305 Contracts for use of school buses to transport persons eligible for transportation services.

160.306 Repealed, 1990.

160.310 Board to provide insurance for school buses.

160.320 Roads or passways to school buildings for pupils.

160.325 Repealed, 2019.

160.330 Board may furnish necessary school supplies free of charge -- Free textbooks for indigent children -- Waiver of fees.

160.335 Board may distribute refurbished surplus technology to low-income students.

160.340 Reports by boards to Kentucky Board of Education -- Filing of policies on specified matters.

160.345 Definitions -- Required adoption of school councils for school-based decision making -- Composition -- Responsibilities -- Personnel decisions -- Procedures to fill vacancy in principal position -- Professional development -- Exemption -- For...

160.346 Definitions -- Targeted and comprehensive support and improvement -- Revised plans -- Turnaround audit -- Review and report -- Intervention process -- Reimbursement of district -- Report required -- Exit criteria -- Schools requiring rigorous...

160.347 Removal of school council member.

160.348 Advanced placement, International Baccalaureate, dual enrollment, and dual credit courses.

160.350 Superintendent of schools -- Appointment -- Term -- Vacancy -- Qualifications -- Removal -- Contract extension.

160.352 Screening committee -- Minority representation -- Recommendations for superintendent.

160.360 Repealed, 1990.

160.370 Superintendent as executive agent of board -- Duties -- Duties of local board of education and superintendent in county with consolidated local government -- Approval of small purchases in county with consolidated local government.

160.380 School district personnel actions -- Restrictions on appointment of relatives, violent offenders, and persons convicted of sex crimes -- Restriction on assignment to alternative education program as disciplinary action -- National and state c...

160.390 General duties as to condition of schools -- Responsibilities -- Reports.

160.395 Duty of superintendents to distribute information to school board and school council members.

160.400 Duties of outgoing superintendent.

160.410 Expenses of superintendent and employees.

160.420 Repealed, 1990.

160.430 Repealed, 1966.

160.431 School finance officer -- Certification requirements -- Continuing education -- Financial reports.

160.440 Secretary of board of education.

160.445 Sports safety course required for high school athletics coaches -- Training and education on symptoms, treatment, and risks of concussion -- Venue-specific emergency action plans.

160.450 Fiscal year of school districts.

160.455 Definition of tax-levying authority.

160.460 Levy of school taxes -- Procedures.

160.462 Repealed, 1966.

160.463 Publication of financial statements of school systems.

160.464 Repealed, 1984.

160.470 Tax rate limits -- Hearing -- Levy exceeding four percent increase subject to recall vote or reconsideration -- Levy of minimum equivalent tax rate.

160.472 Determination of maximum permissible school district revenue.

160.473 Limits for district board of education on personal property tax rates -- Public hearing and recall not applicable.

160.474 Repealed, 2000.

160.475 Ad valorem tax levy for school purposes -- Maximum rates -- Subdistrict taxes abolished.

160.476 School building fund taxes -- Investment -- Expenditures -- Audit.

160.477 Repealed, 1996.

160.480 Repealed, 1946.

160.482 Occupational license, policy (counties of 300,000).

160.483 Occupational license fees, rates, exemptions (counties of 300,000) -- Regulation of ministers.

160.484 Occupational license fees, imposition and discontinuation (counties of 300,000).

160.485 Occupational license fees, adoption -- Referendum procedure.

160.486 Occupational license fees -- Collection -- Distribution (counties of 300,000).

160.487 Action for refund of occupational license fees (counties of 300,000).

160.488 Effect of occupational license fees law (counties of 300,000).

160.490 Repealed, 1946.

160.500 Collector of school taxes -- Allowances to -- Special collector -- Tax bills.

160.505 Certain taxes to be collected by person appointed by board of education.

160.510 Taxes paid to depository -- Reports of tax collector.

160.520 Penalties for tax delinquency -- General laws apply.

160.530 Use of school money.

160.531 Repealed, 1965.

160.532 Repealed, 1965.

160.533 Repealed, 1965.

160.534 Repealed, 1965.

160.540 Power to borrow money in anticipation of taxes.

160.550 Expenditure of funds in excess of income and revenue of any year.

160.560 Treasurer of board of education -- Selection -- Bond -- Duties.

160.570 Depository of board -- Bond -- Duties.

160.580 Gift, grant, or devise to school board.

160.590 Repealed, 1990.

160.593 Levy of occupational license tax, utility gross receipts license tax, or excise tax for schools.

160.595 Repealed, 1984.

160.597 Levy recall procedure.

160.599 Emergency loans to public common school districts.

160.600 Renumbered as KRS 160.991.

160.601 Taxes, how designated.

160.603 Notice and hearing before levy.

160.605 Occupational tax -- Exemptions.

160.607 Rate of tax.

160.608 Repealed, 1984.

160.609 Repealed, 1984.

160.610 Repealed, 1966.

160.611 Nonresidents of school districts exempt.

160.613 Utility gross receipts license tax -- Exemptions -- User liable if supplier is exempt -- Direct pay authorization -- Tollers.

160.6131 Definitions for KRS 160.613 to 160.617.

160.614 Tax on gross receipts from furnishing of cable television services and multichannel video programming services.

160.6145 Repealed, 2010.

160.615 Taxes payable, when -- Extension.

160.6151 Administration of taxes authorized by KRS 160.613 and 160.614.

160.6152 Superintendents to provide information to department and to utilities -- Allocation of tax payments -- Agreement by participating districts within county to allocate based on average daily attendance -- Resolution of conflicts.

160.6153 Procedure when allocation on taxpayer's return varies from school district boundary information provided by superintendents -- Adjustment -- Exceptions -- Reallocation agreement.

160.6154 Collection and distribution of taxes imposed under KRS 160.613 and 160.614.

160.6155 Taxes to be distributed in compliance with KRS 160.613 to 160.617.

160.6156 Refund of utility gross receipts tax -- Effect of utility's rate increase -- Appeal to Circuit Court.

160.6157 Penalty provisions applicable to taxes levied by school districts -- Penalty imposed for erroneous billing.

160.6158 Waiver of penalties.

160.617 Utility rate increase.

160.620 Repealed, 1966.

160.621 Excise tax on individual income for schools.

160.623 Repealed, 1966.

160.625 Excise tax returns -- Payment -- Form.

160.627 Information on state income tax liability of school district residents -- Department of Revenue as tax collector.

160.630 Repealed, 1966.

160.631 Renumbered in part as KRS 158.135.

160.632 Renumbered in part as KRS 158.135.

160.633 Deposit of excise tax proceeds.

160.635 Continuance of tax until reduced -- Expiration date.

160.637 Administrative costs -- Department of Revenue collection procedure.

160.640 Custodian of tax funds to give bond -- Department of Revenue excepted -- Expense, how paid.

160.642 Custodian to be audited.

160.644 Tax proceeds, apportionment to districts.

160.646 Repealed, 1976.

160.648 Penalty for failure to make returns or pay tax.

160.700 Definitions related to KRS 160.700 to 160.730.

160.705 Confidentiality of students' education records -- Procedures for protection and preservation of education records and recordings of school activities.

160.710 Notification of privacy rights -- Written policies.

160.715 Inspection and review of records -- Procedures -- Fees for copying permitted.

160.720 Consent to release of records -- Release without consent -- Waiver by student -- Records of release.

160.725 Directory information on student -- Student's right to restrict release -- Official recruiters' access to public high school campuses and student directory information.

160.730 Challenge of contents of record -- Procedure.

160.990 Penalties.

160.991 Repealed, 1975.