City of Lexington v. Motel Developers, Inc.

The sole issue presented by this opinion revolves around the proper interpretation of Section 181 of the Kentucky Constitution as it relates to the imposition of a license tax by municipalities. For ease of interpretation, the section should be divided into four parts. Kentucky Constitution, Section 181, provides:

“(1) The General Assembly shall not impose taxes for the purpose of any county, city, town or other municipal corporation, but may, by general laws, confer on the proper authorities thereof, respectively, the power to assess and collect such taxes.

*260(2) The General Assembly may, by…