Kentucky Code § KRS 68.202

License fee on cable television systems in counties containing a designated city -- Use of proceeds
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(1) A county containing a designated city may levy a license fee not to exceed two percent (2%) on the gross receipts of all cable television systems within its boundaries, including systems franchised by cities within the county. (2) The fiscal court shall provide for collection of the license fee in the ordinance by which the license fee is levied. The revenues shall be deposited in an account to be known as the cable television license fee account. (3) The county shall use the proceeds of the license fee only to provide teleconferencing facilities and equipment and television production services, equipment, and facilities pursuant to an arrangement w ith the Kentucky Authority for Educational Television, as specifically authorized by the General Assembly. (4) A county which has adopted the license fee authorized by subsection (1) of this section, and any cities within the county, shall not levy a franc hise fee exceeding three percent (3%) of the gross receipts of its franchised cable television system. (5) (a) As used in this section, "designated city" means a city on the registry maintained by the Department for Local Government pursuant to this subsection. (b) On or before January 1, 2015, the Department for Local Government shall create and maintain a registry of cities that, as of August 1, 2014, were classified as cities of the second class. The Department for Local Government shall make the informa tion included on the registry available to the public by publishing it on its Web site.

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