Hardwick v. Boyd County Fiscal Court

OPINION

ACREE, Judge.

Section 181 of the Kentucky Constitution authorizes the state legislature to delegate to cities and counties by statute the power to impose and collect license fees on trades, occupations and professions. City of Covington v. Kenton County, 149 S.W.3d 358, 360 (Ky.2004). In 1966, the legislature enacted Kentucky Revised Statute (KRS) 68.197 authorizing certain fiscal courts to adopt ordinances to collect such license fees. In 2005, the Boyd County Fiscal Court adopted Ordinance 05-01, 2 entitled “Boyd County Occupational License Tax” (the Ordinance).

The essential fact of…