Kohler v. Benckart

CULLEN, Commissioner.

We have before us the question of the validity of an ordinance of the City of Lexington, imposing an occúpational license tax upon the privilege of engaging in a business or profession or carrying on an occupation within the city. With respect to a business or profession, the tax is one percent of the net profits from activities conducted within the city. . With respect to occupations, the tax is one percent of the compensation earned for work done or services performed within the city.

The ordinance is substantially the same as the ordinance of the City of Louisville that…