COM., REVENUE CABINET v. SMITH

No. 93-SC-946-TG.

875 S.W.2d 873 (1994)

COMMONWEALTH of Kentucky, REVENUE CABINET; Kim Burse, in her official capacity as Secretary; Kentucky Revenue Cabinet; Commonwealth of Kentucky, Cabinet for Human Resources; Fontaine Banks, Jr., in his official capacity as Secretary; Kentucky Cabinet for Human Resources; Kentucky Health Care Date Commission, Appellants, v. Charles C. SMITH, Jr., M.D.; Fred L. Barnett, M.D.; William B. Monnig, M.D.; Kentucky Medical Association; Stuart G. Yeoman, M.D.; Tim Hulsey, M.D.; Joe Davis, M.D., President, Warren County Medical Society; Joseph Janes, Appellees.

Supreme Court of Kentucky.

Rehearing Denied June 23, 1994.


Attorney(s) appearing for the Case

Leonard G. Rowekamp, Smith, Wolnitzek, Schachter & Rowekamp, Covington, Cathy Cravens Snell, Dana B. Mayton, Revenue Cabinet, Division of Legal Services, Masten Childers, II, Edward D. Klatte, Stanley A. Stratford, Office of the Counsel, Cabinet for Human Resources, Frankfort, for appellants.

Bruce F. Clark, C.J. Cronan, IV, Mark Overstreet, Timothy C. Kimmel, Stites and Harbison, Frankfort, Kent Masterson Brown, Cristopher J. Shaughnessy, Lexington, for appellees.


REYNOLDS, Justice.

This appeal is from the final judgment of Franklin Circuit Court for which transfer was granted. CR 74.02. The enactment of House Bill 1, "the provider tax," (codified as KRS 142.201-142.259 and KRS 216.270-216.-287), was the subject and product of an extraordinary session of the 1993 Kentucky General Assembly. The trial court determined that a tax on physicians violated Section 59(15) of the Kentucky...

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