Renfro Valley Folks, Inc. v. City of Mt. Vernon

OPINION

JOHNSON, Judge.

This is a declaratory judgment action in which the appellant, Renfro Valley Folks, Inc. (Renfro Valley), appeals from a summary judgment in favor of the appellee, the City of Mount Vernon, Kentucky (the City). The Rockcastle Circuit Court ruled that the business license tax imposed on “Entertainment Centers” by the City was constitutional, valid and enforceable. We reverse.

City Ordinance 6-88, effective January 1, 1989, imposed business license taxes for the privilege of operating a wide variety of businesses within the City. One hundred and forty-one (141)…