Commonwealth, Revenue Cabinet v. Smith

REYNOLDS, Justice.

This appeal is from the final judgment of Franklin Circuit Court for which transfer was granted. CR 74.02. The enactment of House Bill 1, “the provider tax,” (codified as KRS 142.201-142.259 and KRS 216.270-216.-287), was the subject and product of an ex*875traordinary session of the 1993 Kentucky General Assembly. The trial court determined that a tax on physicians violated Section 59(15) of the Kentucky Constitution. To the extent provided in this opinion, we reverse the lower court’s decision and hold that the health care provider tax as applied to physicians is…