Legal Opinion
Preston v. Johnson County Fiscal Court
Kentucky Supreme Court
Decided September 28, 2000No. 1999-SC-0414-DGPublishedCited by 10 opinions
1Opinion of the Court
COOPER, Justice.
The city of Paintsville is the county seat of Johnson County, Kentucky. Like most Kentucky counties, Johnson County currently has a population of less than 30,000. Since 1981 and pursuant to KRS 92.281, Paintsville has levied an occupational license fee (tax) of one percent (1%) on the gross compensation of all persons employed or self-employed within the city limits. On July 17, 1997 and pursuant to KRS 67.083(2), the Johnson Fiscal Court passed an ordinance levying an identical-occupational license fee on the gross compensation of all persons employed or self-employed within…
2Cases cited9 opinions
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- General Motors Corp. v. TracySupreme Court of the United States · 1997
- Fiscal Court of Jefferson County v. City of LouisvilleKentucky Supreme Court · 1977
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3Cited by10 opinions
- Popplewell's Alligator Dock No. 1, Inc. v. CabinetKentucky Supreme Court · 2004
- Elk Horn Coal Corp. v. Cheyenne Resources, Inc.Kentucky Supreme Court · 2005
- City of Covington v. Kenton CountyKentucky Supreme Court · 2004
- Delahanty v. CommonwealthCourt of Appeals of Kentucky · 2018
- Hardwick v. Boyd County Fiscal CourtCourt of Appeals of Kentucky · 2007
5 more not listed; retrieve them via the Exa API.