136.616 Imposition of tax on gross revenues -- Multichannel video programming services and communications services -- Rates -- Collection of tax from <br>purchaser prohibited -- Exclusion for municipal utility. (1) A tax is hereby imposed on the gross revenues received by all providers. <br>(2) The tax rate shall be: (a) Two and four-tenths percent (2.4%) of the gross revenues received for the provision of multichannel video programming service provided to a person <br>whose place of primary use is in this state, billed on or after January 1, 2006; <br>and (b) One and three-tenths percent (1.3%) of the gross revenues received for the provision of communications services, as sourced under the provisions of <br>KRS 136.605, billed on or after January 1, 2006. (3) The provider shall not collect the tax directly from the purchaser or separately state the tax on the bill to the purchaser. (4) (a) The tax imposed by this section shall apply to all providers except a municipal utility. "Municipal utility" as used in this section means a utility owned, <br>operated, and controlled directly or indirectly by a city of the first, second, <br>third, fourth, fifth, or sixth class. (b) To the extent that the provisions of KRS Chapter 279 are inconsistent with KRS 136.600 to 136.660, KRS 136.600 to 136.660 shall control. Effective: July 1, 2007 <br>History: Amended 2007 Ky. Acts ch. 141, sec. 14, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 4, effective March 6, 2006. -- Created 2005 Ky. Acts <br>ch. 168, sec. 96, effective January 1, 2006. Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006.
136.616 Imposition of tax on gross revenues -- Multichannel video programming services and communications services -- Rates -- Collection of tax from <br>purchaser prohibited -- Exclusion for municipal utility. (1) A tax is hereby imposed on the gross revenues received by all providers. <br>(2) The tax rate shall be: (a) Two and four-tenths percent (2.4%) of the gross revenues received for the provision of multichannel video programming service provided to a person <br>whose place of primary use is in this state, billed on or after January 1, 2006; <br>and (b) One and three-tenths percent (1.3%) of the gross revenues received for the provision of communications services, as sourced under the provisions of <br>KRS 136.605, billed on or after January 1, 2006. (3) The provider shall not collect the tax directly from the purchaser or separately state the tax on the bill to the purchaser. (4) (a) The tax imposed by this section shall apply to all providers except a municipal utility. "Municipal utility" as used in this section means a utility owned, <br>operated, and controlled directly or indirectly by a city of the first, second, <br>third, fourth, fifth, or sixth class. (b) To the extent that the provisions of KRS Chapter 279 are inconsistent with KRS 136.600 to 136.660, KRS 136.600 to 136.660 shall control. Effective: July 1, 2007 <br>History: Amended 2007 Ky. Acts ch. 141, sec. 14, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 4, effective March 6, 2006. -- Created 2005 Ky. Acts <br>ch. 168, sec. 96, effective January 1, 2006. Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006.
136.616 Imposition of tax on gross revenues -- Multichannel video programming services and communications services -- Rates -- Collection of tax from <br>purchaser prohibited -- Exclusion for municipal utility. (1) A tax is hereby imposed on the gross revenues received by all providers. <br>(2) The tax rate shall be: (a) Two and four-tenths percent (2.4%) of the gross revenues received for the provision of multichannel video programming service provided to a person <br>whose place of primary use is in this state, billed on or after January 1, 2006; <br>and (b) One and three-tenths percent (1.3%) of the gross revenues received for the provision of communications services, as sourced under the provisions of <br>KRS 136.605, billed on or after January 1, 2006. (3) The provider shall not collect the tax directly from the purchaser or separately state the tax on the bill to the purchaser. (4) (a) The tax imposed by this section shall apply to all providers except a municipal utility. "Municipal utility" as used in this section means a utility owned, <br>operated, and controlled directly or indirectly by a city of the first, second, <br>third, fourth, fifth, or sixth class. (b) To the extent that the provisions of KRS Chapter 279 are inconsistent with KRS 136.600 to 136.660, KRS 136.600 to 136.660 shall control. Effective: July 1, 2007 <br>History: Amended 2007 Ky. Acts ch. 141, sec. 14, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 4, effective March 6, 2006. -- Created 2005 Ky. Acts <br>ch. 168, sec. 96, effective January 1, 2006. Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006.
