Request By:
Mr. John C. Darsie, Jr.
Darsie & Elste
P.O. Box 7219
Lexington, Kentucky 40502
Opinion
Opinion By: Robert F. Stephens, Attorney General; By William S. Riley, Assistant Attorney General
In your recent letter to the Attorney General it is stated that for several years the Woodford County Board of Education has imposed a 3% tax on the gross receipts of utilities as authorized by KRS 160.613. The tax has been collected by the county finance officer as provided for in KRS 160.464, OAG 69-17 and OAG 74-105.
The 1976 General Assembly repealed KRS 160.646. See Acts, 1976, Chapter 127, Section 23. That section of the statutes provided that the gross receipts tax on utilities was to be administered by a county finance officer, appointed by the county judge with the approval of the county fiscal court.
The question is what is the proper method of collecting the tax.
The General Assembly repealed the statute providing for a county finance officer. The collection of taxes is now the responsibility of the regular tax collector of the county, the county sheriff. See KRS 134.140 which makes the sheriff, by virtue of his office, the collector of all state, county and district taxes, unless the payment thereof is, by law, especially directed to be made to some other officer.