Legal Opinion
Spotlight Miniature Golf, Inc. v. Department of Revenue
Court of Appeals of Kentucky
Decided March 18, 1955PublishedCited by 1 opinion
1Opinion of the Court
CULLEN, Commissioner.
The question is whether fees for the privilege of playing on a miniature golf course constitute “admission [s] to places of amusement or entertainment” and as such are subject to the state excise tax on the sale of such admissions imposed by KRS 138.020. In a declaratory judgment action brought by the proprietor of a miniature, golf course in Louisville the circuit court held that the fees were taxable, and the proprietor has appealed.
Subsection (1) of KRS' 138.020 imposes an excise tax upon “the sale of admission[s] to places of amusement or entertainment”, subject to…
2Cases cited5 opinions
- Wilmette Park District v. CampbellSupreme Court of the United States · 1949
- Fritz v. JareckiCourt of Appeals for the Seventh Circuit · 1951
- Twin Falls Natatorium v. United StatesDistrict Court, D. Idaho · 1927
- United States v. KollerDistrict Court, W.D. Washington · 1921
- Frank Fehr Brewing Co. v. Commonwealth Ex Rel. OatesCourt of Appeals of Kentucky (pre-1976) · 1944
3Cited by1 opinion
- J. Sutter's Mill, Inc. v. Revenue CabinetCourt of Appeals of Kentucky · 1990