Kentucky Revised Statutes
Ky. Rev. Stat. § 84.190 (2026)
Repealed, 1980
✓ current as of May 2026
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Catchline at repeal: Trades, occupations and professions -- Businesses -- Exhibitions and amusements. History: Repealed 1980 Ky. Acts ch. 239, sec. 4, effective July 15, 1980. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3058, 3058-1, 3058-2, 3058-7, 3058-8.
Notes of Decisions
Cited in 6
cases, 1948–1974 · leading case: City of Lexington v. Motel Developers, Inc., 465 S.W.2d 253 (Ky. Ct. App. 1971).
City of Lexington v. Motel Developers, Inc., 465 S.W.2d 253 (Ky. Ct. App. 1971). “It is my opinion that the tax here under consideration is clearly a sales tax on the rental of motel rooms, therefore, an excise tax in violation of Section 181 of the Constitution of this Commonwealth.”
Deckert v. Levy, 213 S.W.2d 431 (Ky. Ct. App. 1948). “KRS 84.190. Specific authority for the issuance of licenses for the privilege of trafficing in intoxicating liquor is given the several city legislative bodies by KRS 243.”
Johnson v. City of Paducah, 461 S.W.2d 357 (Ky. Ct. App. 1970). “When Paducah enacted its licensing and regulatory ordinance in 1965, KRS 84.190 was the source of legislative authorization for such an enactment.”
Paducah Auto. Trades Ass'n v. City of Paducah, 211 S.W.2d 660 (Ky. Ct. App. 1948). “” Under authority of the above section, the legislature by KRS 84.190, which is the charter for cities of the second class, has extended this power to these cities in the following language: “The general council may, by ordinance: License, tax and regulate all trades,…”
City of Owensboro v. Smith, 383 S.W.2d 902 (Ky. Ct. App. 1964). “” KRS 84.190(2) expressly grants to second-class cities the authority to license, tax, regulate or suppress “ * * * instruments used for public amusements * * *.”
City of Paducah v. Johnson Bonding Co., 512 S.W.2d 481 (Ky. Ct. App. 1974). “We believe the state has delegated the right to a city to issue and revoke bail-bond licenses by KRS 84.190(1) which provides, “The general council may, by ordinance: (1) License, tax and regulate all trades, occupations and professions;” (which we interpreted in Johnson v.”
— Ky. Rev. Stat. § 84.190(1) — 2 cases
Johnson v. City of Paducah, 461 S.W.2d 357 (Ky. Ct. App. 1970). “When Paducah enacted its licensing and regulatory ordinance in 1965, KRS 84.190 was the source of legislative authorization for such an enactment.”
City of Paducah v. Johnson Bonding Co., 512 S.W.2d 481 (Ky. Ct. App. 1974). “We believe the state has delegated the right to a city to issue and revoke bail-bond licenses by KRS 84.190(1) which provides, “The general council may, by ordinance: (1) License, tax and regulate all trades, occupations and professions;” (which we interpreted in Johnson v.”
— Ky. Rev. Stat. § 84.190(2) — 2 cases
City of Lexington v. Motel Developers, Inc., 465 S.W.2d 253 (Ky. Ct. App. 1971). “It is my opinion that the tax here under consideration is clearly a sales tax on the rental of motel rooms, therefore, an excise tax in violation of Section 181 of the Constitution of this Commonwealth.”
City of Owensboro v. Smith, 383 S.W.2d 902 (Ky. Ct. App. 1964). “” KRS 84.190(2) expressly grants to second-class cities the authority to license, tax, regulate or suppress “ * * * instruments used for public amusements * * *.”
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