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FARRIS v. SHOPPERS VILLAGE LIQUORS, INC.

669 S.W.2d 213 (1984)

Edward FARRIS and John Crimmins, Members of the Alcoholic Beverage Board of Kentucky, and the Department of Alcoholic Beverage Control, Movants/Appellants, v. SHOPPERS VILLAGE LIQUORS, INC., et al., Respondents/Appellees.

Supreme Court of Kentucky.

May 10, 1984.

Attorney(s) appearing for the Case

Catherine Staib, General Counsel, Alcoholic Beverage Control Board, Frankfort, for movants/appellants.

Robert Miller, Miller, Griffin & Marks, P.S.C., Lexington, Joseph J. Leary, Frankfort, for respondents/appellees.

AKER, Justice.

The 1982 session of the General Assembly passed House Bill 571, Chapter 390, 1982 Acts of the General Assembly, which was titled "An Act Relating to Revenue and Taxation." The bill created an alcoholic beverage tax at the wholesale distribution level of 9% and repealed the retail sales tax on alcoholic beverages sold for off premises consumption.

Section 12 of House Bill 571, which was added as the result of a Senate amendment, now codified...

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