Ky. Rev. Stat. » Chapter 92
Kentucky Revised Statutes

Ky. Rev. Stat. § 92.280 (2026)

General power of urban-county government and city of home rule class to

✓ current as of May 2026
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(1) Except as provided in KRS 132.487, the legislative body of an urban-county government and each city of the home rule class shall provide each year, by ordinance, for the assessment of all real and personal property within the corporate limits that is subject to taxation for urban-county government or city purposes, and shall levy an ad valorem tax thereon for those purposes.

(2) The legislative body of an urban-county government and each city of the home rule class may impose license fees on stock used for breeding purposes, and on franchises, trades, occupations, and professions, and may provide for the collection of such fees. Effective: January 1, 2015 History: Amended 2014 Ky. Acts ch. 92, sec. 95, effective January 1, 2015. -- Amended 1984 Ky. Acts ch. 54, sec. 11, effective January 1, 1985. -- Amended 1974 Ky. Acts ch. 386, sec. 16. -- Amended 1946 Ky. Acts ch. 184, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 3174, 3290-1, 3290-12, 3490-2, 3490-3, 3637-2, 3637-3, 3637-4, 3704-2, 3704-3, 4281u- 1.

Notes of Decisions
Cited in 11 cases, 1948–1988 · leading case: City of Lexington v. Motel Developers, Inc., 465 S.W.2d 253 (Ky. Ct. App. 1971).
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City of Lexington v. Motel Developers, Inc., 465 S.W.2d 253 (Ky. Ct. App. 1971). · cites it 3× “" (Emphasis added) This ordinance was designed to produce additional revenue for general city purposes, and it is not questioned that a license tax properly may be a revenue measure (rather than a regulatory one).”
George Wiedemann Brewing Co. v. City of Newport, 321 S.W.2d 404 (Ky. Ct. App. 1959). · cites it 2× “” In the briefs in the case before us, considerable attention is devoted to this statute, but it seems to us to have little significance as concerns the question in issue, because the Newport occupational license tax ordinance finds its authority in that part of Section 181 of…”
Kohler v. Benckart, 252 S.W.2d 854 (Ky. Ct. App. 1952). “The theory on which the argument is based is that a tax such as this must be in lieu of an ad valorem' tax, under section, 181 of the Constitution; that KRS 92.280 requires a second-class city to levy an ad valorem tax on all personal property; and therefore no authority has…”
Lexington-Fayette Urban Cnty. Gov't v. Abney, 748 S.W.2d 376 (Ky. Ct. App. 1988). “KRS 92.280 authorizes the imposition of license fees on trades, occupations and professions by LFUCG.”
Grimm v. Moloney, 358 S.W.2d 496 (Ky. Ct. App. 1962). “re as to provide increased revenues to the city by reason of increased employment and resulting increased receipts from occupational license fees or occupational license taxes, then the city may pledge and covenant that it will cause to be deposited in said separate and special…”
Paducah Auto. Trades Ass'n v. City of Paducah, 211 S.W.2d 660 (Ky. Ct. App. 1948). “” And by KRS 92.280 concerning revenue and taxation of cities other than first class has again extended this power to these cities in the following language: “The legislative body of each city of the second to sixth class may also impose license fees on stock used for breeding…”
City of Harrodsburg v. Devine, 418 S.W.2d 426 (Ky. Ct. App. 1967). “The right of municipalities of the class in question in this case to levy taxes is governed by section 181 of the Constitution of Kentucky.”
City of Winchester v. Lohrey Packing Co., 237 S.W.2d 868 (Ky. Ct. App. 1951). “The city filed a general demurrer to the petition as amended and without waiving same filed an answer alleging it passed the ordinance in July 1935, and that KRS 92.280 authorized-the city to impose license fees on trades, franchises, occupations and professions conducted within…”
Baker v. City of Corbin, 556 S.W.2d 449 (Ky. Ct. App. 1977). “The General Assembly may, by general laws only, provide for the payment of license fees on franchises, stock used for breeding purposes, the various trades, occupations and professions, or a special or excise tax; and may, by general laws, delegate the power to counties, towns,…”
Beverly P. White Towers Ltd. P'ship v. City of Winchester, 704 S.W.2d 651 (Ky. 1986). “Winchestér, as a third class city has the statutory authority to enact an occupational tax pursuant to KRS 92.280(2). Hopson v. Com’r of Sinking Fund, Ky.”
City of Pineville v. Lewis, 246 S.W.2d 584 (Ky. Ct. App. 1952). “It claims authority under KRS 92.280(2). We cannot follow the. argument.”
— Ky. Rev. Stat. § 92.280(2) — 4 cases
Grimm v. Moloney, 358 S.W.2d 496 (Ky. Ct. App. 1962). “re as to provide increased revenues to the city by reason of increased employment and resulting increased receipts from occupational license fees or occupational license taxes, then the city may pledge and covenant that it will cause to be deposited in said separate and special…”
Baker v. City of Corbin, 556 S.W.2d 449 (Ky. Ct. App. 1977). “The General Assembly may, by general laws only, provide for the payment of license fees on franchises, stock used for breeding purposes, the various trades, occupations and professions, or a special or excise tax; and may, by general laws, delegate the power to counties, towns,…”
Beverly P. White Towers Ltd. P'ship v. City of Winchester, 704 S.W.2d 651 (Ky. 1986). “Winchestér, as a third class city has the statutory authority to enact an occupational tax pursuant to KRS 92.280(2). Hopson v. Com’r of Sinking Fund, Ky.”
City of Pineville v. Lewis, 246 S.W.2d 584 (Ky. Ct. App. 1952). “It claims authority under KRS 92.280(2). We cannot follow the. argument.”
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