(A) The state’s Revenue Cabinet shall certify to the local jurisdiction the amount of deposits within the jurisdiction and amount of the tax due.
(B) The county shall issue bills to the financial institution by December 1 of each year.
(C) In the transition year of 1996, the tax bills shall be issued to financial institutions no later than May 1, 1997.
(Prior Code, § 27.203) (Ord. 96-22, passed 12-17-1996)