Merchants Wholesale Grocery Co. v. City of Frankfort

STANLEY, Commissioner.

The appellant seeks a judicial declaration that it is not subject to the ordinance of Frankfort adopted May 1, 1950, which imposes a license tax of $75 annually on wholesale groceries doing business within the city. The circuit court adjudged liability and refused the injunction prayed.

The appellant’s store is located in Louisville. It solicits orders for canned meat from Frankfort retail groceries through its salesmen, delivers the goods sold by truck and collects the bills by mail or its salesmen. The manner of doing business is the same as that described in Jellico…