City of Barbourville v. Knox County Fiscal Court

OPINION

HUDDLESTON, Judge:

The sole question in this appeal is the correct method that is to be used in determining a county’s population under Kentucky Revised Statute (KRS) 68.197, which provides that in counties having a population of 30,000 or more, persons who pay both a county license fee and a city license fee must be allowed to credit their city license fee against their county license fee.

On October 5,1999, the City of Barbour-ville approved and adopted an occupational tax ordinance that imposed a one-percent occupational license tax on trades, occupations and professions located and…