Legal Opinion
Maximum Machine Co. v. City of Shepherdsville
Kentucky Supreme Court
Decided March 23, 2000No. 99-SC-0040-DGPublishedCited by 2 opinions
1Opinion of the Court
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 Appeals affirmed a judgment of the Bullitt Circuit Court declaring the ordinance void due to procedural infirmities. Appellants…
2Cases cited8 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Commonwealth, Revenue Cabinet v. GossumKentucky Supreme Court · 1994
- Great Atlantic & Pacific Tea Co. v. City of LexingtonCourt of Appeals of Kentucky (pre-1976) · 1934
- Coleman, State Aud. v. Consolidated Realty Co.Court of Appeals of Kentucky (pre-1976) · 1931
- City of Louisville v. Louisville Taxicab & Transfer Co.Court of Appeals of Kentucky · 1951
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3Cited by2 opinions
- City of Bromley v. SmithKentucky Supreme Court · 2004
- T-Mobile South LLC (d/B/A T-Mobile Usa), Successor-In-Interest to Powertel Memphis, Inc. v. Kentucky Commercial Mobile Radio Service Emergency Telecommunications Board (n/K/A Kentucky 911 Services Board)Court of Appeals of Kentucky · 2023