Owensboro Cablevision, Inc. v. Libs

McDONALD, Judge.

The sole issue involved in this appeal is whether the enactment by the appellees pursuant to KRS 160.614(2) of a utility gross receipts license tax on cable television services furnished by the appellant is subject to the levy recall procedure set out in KRS 160.597. KRS 160.614 was passed in 1990, along with other legislation known as the Kentucky Education Reform Act (KERA), designed to improve the efficiency and quality of our public schools. It provides as follows:

160.614. Tax on gross receipts from furnishing of cable television services.— (1) A utility gross receipts…