ROBERTSON, Judge.
This case originated in the small claims court of Fayette County. The City of Hamilton (City) filed an action against Dwight E. Hayes for occupational tax due under City Ordinance # 449, which imposes a license fee of one-half of one percent of the gross salary of each person employed within the City. Hayes counterclaimed for $10,000,000 against the City and individuals not parties to the action. On motion, the district court dismissed the counterclaim...
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