Young v. City of Lexington

Opinion op the Court by

Judge Dietzman

Affirming.

The sole question presented on this appeal is the validity of the license ordinance of the city of Lexington, which imposes an annual license tax of $75 upon the business of a “painting contractor.” The lower court held it valid, and, from its judgment so adjudging, this appeal is prosecuted.

Section 1 of the ordinance imposes the tax upon “each person, firm or corporation doing business in the City of Lexington as a painting contractor.”

Section 2 defines a “painting contractor” as: “Every firm consisting of two or more members, and every person…