City of Covington v. Cincinnati, Newport & Covington Transportation Co.

CATINNA, Commissioner.

The City of Covington appeals from a judgment of the Kenton Circuit Court, Fourth Division, upholding the constitutionality of KRS 92.281(3) which prohibits a city from imposing a license tax upon a company that pays ad valorem and franchise taxes.

The city adopted ordinances in 1966, 1967, and 1968, requiring the payment of license fees for the privilege of doing business in the city. An attempt was made to collect these license fees from public utilities doing business in the city, although these companies were paying ad valorem taxes and franchise taxes assessed…