Kentucky Revised Statutes

Ky. Rev. Stat. § 186.270 (2026)

City license taxes on trucks, tractors and trailers -- Notice of new or

✓ current as of May 2026

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increased tax. Cities may, by ordinance, impose license taxes on motor trucks, truck-tractors, semitrailers and trailers and require that registration plates issued as evidence of the licenses be affixed to the vehicle in some conspicuous place as prescribed by ordinance. No new or increased license tax on motor trucks, truck-tractors, semitrailers and trailers shall be effective unless the owners thereof or licensees are mailed notice of the new tax at least ten (10) days prior to the effective date of the tax. History: Amended 1964 Ky. Acts ch. 119, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 2739g-92.

Notes of Decisions

Cited in 2 cases, 1943–1962 · leading case: Hertz Drivurself Stations, Inc. v. City of Louisville, 172 S.W.2d 207 (Ky. Ct. App. 1943).

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Hertz Drivurself Stations, Inc. v. City of Louisville, 172 S.W.2d 207 (Ky. Ct. App. 1943). · cites it 2× “2739g-92, KS (now KRS 186.270), and that a revenue tax and a tax levied under the police power as a regulatory measure may be imposed upon the .”

H. H. Leet Furniture Co. v. City of Richmond, 357 S.W.2d 329 (Ky. Ct. App. 1962). “281 apply with equal force against the use of KRS 186.270 to achieve the same result. The judgment is therefore reversed.”

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