Tax: KING V. CAMPBELL COUNTY, KENTUCKY (COA 11/3/2006)

KING V. CAMPBELL COUNTY, KENTUCKY
REVENUE AND TAXATION:  Occupational license fee 

2005-CA-001841
PUBLISHED: AFFIRMING (ABRAMSON)
DATE RENDERED: 11/3/2006 

Kentucky Revised Statute (KRS) 68.197 authorizes the fiscal court of each county having a population of 30,000 or more to impose an occupational license fee upon individual incomes and business net profits. In a March 2005 amendment to this statute, the General Assembly eliminated a credit which county taxpayers were allowed for city occupational license fees they had paid for the same period.

The amendment applies to “those counties where a license fee has been authorized by a public question approved by the voters.”  Only two counties, Campbell and Kenton, meet this description.

The General Assembly also provided that the amendment would apply retroactively, thus eliminating not only any future credits, but also any unclaimed credits that may have been due in the past.

Agreeing with the trial court that the March 2005 amendment to KRS 68.197 is not unconstitutional and that the Campbell County fee ordinance is valid, the dismissal of King’s complaint is affirmed

Please note: I reserve the right to delete comments that are inappropriate, offensive or off-topic.

Leave a Reply

Your email address will not be published.