Legal Opinion
King v. Campbell County
Court of Appeals of Kentucky
Decided November 3, 2006No. 2005-CA-001841-MRPublishedCited by 10 opinions
1Opinion of the Court
OPINION
ABRAMSON, Judge.
Kentucky Revised Statute (KRS) 68.197 authorizes the fiscal court of each county having a population of 30,000 or more to impose an occupational license fee upon individual incomes and business net prof its. In a March 2005 amendment to this statute, the General Assembly eliminated a credit which county taxpayers were allowed for city occupational license fees they had paid for the same period. The amendment applies to “those counties where a license fee has been authorized by a public question approved by the voters.” Apparently only two counties, Campbell and Kenton,…
2Cases cited18 opinions
- Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
- Plaut v. Spendthrift Farm, Inc.Supreme Court of the United States · 1995
- United States v. KleinSupreme Court of the United States · 1872
- Robertson v. Seattle Audubon SocietySupreme Court of the United States · 1992
- United States v. CarltonSupreme Court of the United States · 1994
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3Cited by10 opinions
- General Motors Corp. v. Department of TreasuryMichigan Court of Appeals · 2010
- J. Thomas Zaber, On Behalf Of Himself And All Others Similarly Situated Vs. City Of Dubuque, IowaSupreme Court of Iowa · 2010
- Enterprise Leasing Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2008
- Ainley Kennels & Fabrication, Inc. v. City of Dubuque, IowaCourt of Appeals of Iowa · 2016
- Dana Corporation v. Loren L. Chumley, Commissioner of Revenue, State of TennesseeCourt of Appeals of Tennessee · 2010
5 more not listed; retrieve them via the Exa API.