Meadows Health Systems East, Inc. v. Louisville/Jefferson County Metro Revenue Commission

OPINION

LAMBERT, Senior Judge:

Appellants, Meadows Health Systems East, Inc. (“Meadows East”) and Meadows Health Systems South, Inc. (“Meadows South”) (sometimes collectively referred to as “Appellants”), appeal from an order of the Jefferson Circuit Court denying their motion for summary judgment and rejecting their claims against the Louisville/Jefferson County Metro Revenue Commission. Appellants contend that Appellee violated Kentucky constitutional and statutory law by imposing an occupational license fee on capital gains from the sale of Appellants’ business assets. After careful…