Beverly P. White Towers Ltd. Partnership v. City of Winchester

WINTERSHEIMER, Justice.

This appeal is from a decision of the Court of Appeals which affirmed the circuit court in upholding the validity of a Winchester city licensing ordinance which permitted exemptions to apartment buildings of 3 or less units whereas buildings with 4 or more units were taxed on a per-unit basis.

The question presented involves the legality of the system of classification and exemption used by the City.

Winchestér, as a third class city has the statutory authority to enact an occupational tax pursuant to KRS 92.280(2). Hopson v. Com’r of Sinking Fund, Ky. 613 S.W.2d 619…