Legal Opinion
City of Erlanger v. KSL Realty Corp.
Kentucky Supreme Court
Decided January 16, 1986PublishedCited by 4 opinions
1Opinion of the Court
WINTERSHEIMER, Justice.
This appeal is from a decision of the Court of Appeals which reversed a judgment of the circuit court and found the Erlanger occupational tax ordinance on mobile home parks illegal.
The crucial issue is whether the City of Erlanger occupational tax, based on a per unit theory is legal.
City of Erlanger Ordinance No. 1731 imposed an occupational license tax on those doing business within that city and established a license fee on trades, occupations and professions as authorized by KRS 92.-280(2) and Section 181 of the Kentucky Constitution. The fees vary purportedly…
2Cases cited8 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
- Great Atlantic & Pacific Tea Co. v. Kentucky Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1939
- Conrad v. Lexington-Fayette Urban Cty. Govern.Kentucky Supreme Court · 1983
- Martin v. City of GreenvilleCourt of Appeals of Kentucky (pre-1976) · 1950
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- City of Erlanger v. KSL Realty Corp.Kentucky Supreme Court · 1991
- Renfro Valley Folks, Inc. v. City of Mt. VernonCourt of Appeals of Kentucky · 1993
- Glenn R. Womack, M.D., P.S.C. v. City of FlemingsburgCourt of Appeals of Kentucky · 2002
- City of Erlanger v. KSL Realty Corp.Kentucky Supreme Court · 1991