Knox County v. Hammons

JOHNSTONE, Justice.

This action was originally brought by citizens and taxpayers of Knox County (collectively, the Appellees) seeking to set aside an occupational tax ordinance enacted by the Knox County Fiscal Court (Knox County). The Appellees challenged its validity on three grounds: (1) that it was vague and overbroad; (2) that it was enacted in violation of Kentucky’s Open Meetings statutes; and (3) that Knox County failed to satisfy statutory requirements in publishing the proposed ordinance. The Knox County Circuit Court dismissed the matter, finding that the ordinance was not vague or…