Batten v. Hambley

DAVIS, Commissioner.

The appellants challenge the validity of an ordinance of Pikeville levying an occupational license tax. The questioned ordinance imposes a license fee upon all persons engaged in any trade, occupation or profession within the city; the license fee is 1% of the gross receipts arising from business or services performed within the city. Pikeville is a municipal corporation of the fourth class, operating under the city manager form of government. KRS 81.-010; 89.390-89.680. The trial court entered judgment sustaining the validity of the ordinance, and denying appellants’…