Thomas v. City of Elizabethtown

HILL, Judge.

This is an appeal from a judgment exempting appellee, a fourth-class city, from the payment of taxes under KRS 138.460 on automobiles purchased by the city for municipal use.

Here is the pertinent part of the above statute:

“(1) A tax levied upon ninety percent of its retail price at the rate of three percent shall be paid on the use in this state of every motor vehicle, except those exempted by KRS 138.-470, at the time and in the manner provided in this section.”

KRS 138.470 exempts vehicles sold to the United States or to the Commonwealth of Kentucky and vehicles registered or…