CITY OF COVINGTON v. KENTON COUNTY

No. 2002-SC-0991-DG.

149 S.W.3d 358 (2004)

CITY OF COVINGTON, et al., Appellants, v. KENTON COUNTY, Kentucky, Appellees.

Supreme Court of Kentucky.

November 18, 2004.


Attorney(s) appearing for the Case

John E. Lange, III, Lange, Quill & Powers, P.S.C., Newport, Mark D. Guilfoyle, Patrick R. Hughes, Deters, Benzinger & LaVelle, P.S.C., Covington, Frank F. Chuppe, Virginia H. Snell, Angela C. McCorkle, Wyatt, Tarrant & Combs, LLP, Louisville, John Jay Fossett, Covington, Counsel for Appellants.

Sheryl G. Snyder, H. Lawson Walker, II, David S. Kaplan, Frost Brown Todd LLC, Louisville, Counsel for Appellee.


Opinion of the Court by Justice GRAVES.

In July 1978 and pursuant to KRS 68.197(1), Appellee, Kenton County, adopted Ordinance 78-6-1 which levied an occupational license fee of 0.4% on the first $25,000 of an individual's gross income ($100 maximum fee) and the first $37,500 of a business's net profits ($150 maximum fee). The resolution framed the ballot question as "whether a license fee shall be imposed at a percentage not to exceed one per cent," and purported...

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