PRESTON v. JOHNSON COUNTY FISCAL COURT

No. 1999-SC-0414-DG.

27 S.W.3d 790 (2000)

John David PRESTON, Individually and on Behalf of All Others Similarly Situated, Appellant, v. JOHNSON COUNTY FISCAL COURT, Appellee.

Supreme Court of Kentucky.

September 28, 2000.


Attorney(s) appearing for the Case

John David Preston, Perry, Preston & Miller, Paintsville, for Appellants.

J. Scott Preston, Preston & Holbrook, Paintsville, for Appellee.


COOPER, Justice.

The city of Paintsville is the county seat of Johnson County, Kentucky. Like most Kentucky counties, Johnson County currently has a population of less than 30,000. Since 1981 and pursuant to KRS 92.281, Paintsville has levied an occupational license fee (tax) of one percent (1%) on the gross compensation of all persons employed or self-employed within the city limits. On July 17, 1997 and pursuant to KRS 67.083(2), the Johnson Fiscal Court passed...

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