BATTEN v. HAMBLEY


400 S.W.2d 683 (1966)

O. S. BATTEN et al., Appellants, v. W. C. HAMBLEY et al., Appellees.

Court of Appeals of Kentucky.

March 18, 1966.


Attorney(s) appearing for the Case

F. Dale Burke, Francis M. Burke, Dan Jack Combs, Pikeville, for appellants.

O. T. Hinton, Pikeville, for appellees.


DAVIS, Commissioner.

The appellants challenge the validity of an ordinance of Pikeville levying an occupational license tax. The questioned ordinance imposes a license fee upon all persons engaged in any trade, occupation or profession within the city; the license fee is 1% of the gross receipts arising from business or services performed within the city. Pikeville is a municipal corporation of the fourth class, operating under the city manager form of government...

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