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RENFRO VALLEY FOLKS v. MT. VERNON

No. 93-CA-000709-MR.

872 S.W.2d 472 (1993)

RENFRO VALLEY FOLKS, INC., Appellant, v. CITY OF MT. VERNON, Kentucky, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied March 11, 1994.

Attorney(s) appearing for the Case

Elizabeth Hughes Spears, C. Timothy Cone, Gess, Mattingly & Atchison, P.S.C., Lexington, for appellant.

John E. Clontz, Clontz & Cox, Mt. Vernon, for appellee.

Before JOHNSON, JOHNSTONE and MILLER, JJ.

OPINION

JOHNSON, Judge.

This is a declaratory judgment action in which the appellant, Renfro Valley Folks, Inc. (Renfro Valley), appeals from a summary judgment in favor of the appellee, the City of Mount Vernon, Kentucky (the City). The Rockcastle Circuit Court ruled that the business license tax imposed on "Entertainment Centers" by the City was constitutional, valid and enforceable. We reverse.

City Ordinance 6-88, effective January 1,...

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