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MAXIMUM MACH. CO. v. CITY OF SHEPHERDSVILLE

No. 99-SC-0040-DG.

17 S.W.3d 890 (2000)

MAXIMUM MACHINE CO., INC.; Kathy Curtsinger, (d/b/a The CLIP Joint); Kentucky Tank, Inc.; Bullitt County Feeders Supply Co., Inc.; Dr. BC Moser, (d/b/a Moser Chiropractic Office); Charlie Wright, (d/b/a Wright Electronics); Bullitt County Transmission, Appellants, v. CITY OF SHEPHERDSVILLE, Kentucky, Appellee.

Supreme Court of Kentucky.

Rehearing Denied June 15, 2000.

Attorney(s) appearing for the Case

Mark E. Edison, Shepherdsville, Counsel for City of Shepherdsville.

John E. Spainhour, Jr., Givhan & Spainhour, Shepherdsville, Counsel for Appellants.

GRAVES, Justice.

Appellants are seven plaintiffs who filed actions in the Bullitt District Court to recover refunds of a business license tax paid to the City of Sheperdsville pursuant to an occupational license fee ordinance (# 990-212) enacted in 1990. The ordinance imposed a license fee on businesses due on July 1st of each year beginning in 1990. Following the enactment of the ordinance, several businesses challenged its legality. In 1995, the Kentucky Court of...

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