Legal Opinion
George Wiedemann Brewing Co. v. City of Newport
Court of Appeals of Kentucky
Decided February 27, 1959PublishedCited by 8 opinions
1Opinion of the Court
CULLEN, Commissioner.
Under authority of KRS 243.070 (a part •of the general alcoholic beverage control statutes) the City of Newport imposes an annual license fee of $500 on brewers. The George Wiedemann Brewing Co., which operates in Newport, pays this fee. In addition, the city has enacted a general occupational license tax ordinance, applicable to substantially all businesses, occupations and professions in the city, which as to “manufacturers” (defined to include brewers) imposes a tax equal to one-twentieth of one percent of gross receipts. Wiedemann has refused to pay the latter tax,…
2Cases cited18 opinions
- Ziffrin, Inc. v. ReevesSupreme Court of the United States · 1939
- City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
- Reynolds Metal Co. v. MartinCourt of Appeals of Kentucky (pre-1976) · 1937
- Shaw v. FoxCourt of Appeals of Kentucky (pre-1976) · 1932
- Reeves v. SimonsCourt of Appeals of Kentucky (pre-1976) · 1942
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971
- Rea v. Gallatin County Fiscal CourtCourt of Appeals of Kentucky · 1967
- Lámar v. Board of Education of Hancock Co. Sch. Dist.Court of Appeals of Kentucky (pre-1976) · 1971
- Driver v. SawyerCourt of Appeals of Kentucky · 1965
- Temperance League of Kentucky v. PerryKentucky Supreme Court · 2002
3 more not listed; retrieve them via the Exa API.