Ratliff v. Lexington-Fayette Urban County Government

Appellants, employees of the United States military installation at Avon, sought to have a license fee ordinance of the Lexington-Fayette Urban County Government declared invalid. The trial court dismissed the complaint because it failed to state a claim upon which relief could be granted.

Appellants admit that an ordinance imposing a license fee is a proper exercise of the constitutional and statutory powers of appellee, and that such a tax may be applied to federal employees.1 They contend, however, that the ordinance involved in the present case was not legally adopted, *9and that the…