City of Louisville v. Fischer Packing Co.

VANCE, Commissioner.

This is an appeal from a judgment which awarded to the appellee a recovery of sums it had paid to the City of Louisville as a penalty for failure to file an occupational tax return when due. In issue is the constitutionality of an ordinance of the City of Louisville which provides that any person who fails to file an occupational license tax return within the time due shall be assessed a penalty in the amount of 5% of the unpaid license fee for each month or fraction of a month such return remains un filed,- not exceeding the penalty of 25% in the aggregate.

The trial court…