City of Pineville v. Lewis

STANLEY, Commissioner.

The judgment holds the City of Pine-ville was without power to collect a privilege or license tax on taxicabs during the years 1947 to 1950 inclusive, and awards recovery of sums paid under the invalid ordinance to the appellee, Joe Lewis.

The case is ruled by City of Louisville v. Louisville Taxicab & Transfer Co., Ky., 238 S.W.2d 121, holding that under KRS 281.570(2) a city could not impose a license fee or tax on a taxicab operating under a permit of the State Division of Motor Transportation. The appellant seeks to escape the decision by the argument that its…