Ky. Rev. Stat. § 92.281

Levy of all taxes authorized by Constitution Section 181 -- Exceptions --

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

License fees -- Occupational tax. (1) Cities of all classes are authorized to levy and collect any and all taxes provided for in Section 181 of the Constitution of the Commonwealth of Kentucky, and to use the revenue therefrom for such purposes as may be provided by the legislative body of the city. (2) Nothing in this section shall be construed to repeal, amend, or affect in any way the provisions of KRS 243.070. (3) This section shall not in any wise repeal, amend, affect, or apply to any existing statute exempting property from local taxation or fixing a special rate on proper classification or imposing a state tax which is declared to be in lieu of all local taxation, nor shall it be construed to authorize a city to require any company that pays both an ad valorem tax and a franchise tax to pay a license tax. (4) This section shall also be subject to the provisions of KRS 91.200 in cities of the first class having a sinking fund and commissioners of a sinking fund. (5) License fees or occupational taxes may not be imposed against or collected on income received by precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections. (6) License fees or occupational taxes may not be imposed against or collected on any profits, earnings, or distributions of an investment fund which would qualify under KRS 154.20-250 to 154.20-284 to the extent any profits, earnings, or distributions would not be taxable to an individual investor. (7) (a) It is the intent of the General Assembly to continue the exemption from local license fees and occupational taxes that existed on January 1, 2006, for providers of multichannel video programming services or communications services as defined in KRS 136.602 that were taxed under KRS 136.120 prior to January 1, 2006. (b) To further this intent, license fees or occupational taxes may not be imposed against any company providing multichannel video programming services or communications services as defined in KRS 136.602. If only a portion of an entity's business is providing multichannel video programming services or communications services including products or services that are related to and provided in support of the multichannel video programming services or communications services, this exclusion applies only to that portion of the business that provides multichannel video programming services or communications services including products or services that are related to and provided in support of the multichannel video programming services or communications services. Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 44, sec. 12, effective June 27, 2019. -- Amended 2014 Ky. Acts ch. 92, sec. 96, effective January 1, 2015. -- Amended 2005 Ky. Acts ch. 168, sec. 125, effective January 1, 2006. -- Amended 2002 Ky. Acts ch. 230, sec. 4, effective July 15, 2002. -- Amended 1998 Ky. Acts ch. 509, sec. 4, effective July 15, 1998. -- Amended 1984 Ky. Acts ch. 111, sec. 174, effective July 13, 1984. -- Amended 1966 Ky. Acts ch. 190, sec. 1. -- Amended 1954 Ky. Acts ch. 80, sec. 1. -- Created 1948 Ky. Acts ch. 131, sec. 1. Legislative Research Commission Note This section also applies to first-class cities. See KRS 91.265.

Notes of Decisions

Cited in 13 cases, 1948–2001 · leading case: City of Lebanon Junction v. Cellco Partnership

Sort: Relevance Newest Treatment

City of Lebanon Junction v. Cellco Partnership (2001) kyctapp · cites it 9× “] Pursuant to KRS 92.281, the General Assembly, by general law, has “authorized [cities of all classes] to levy and collect any and all taxes provided for in Section 181 of *764 the Constitution of the Commonwealth, of Kentucky, and to use the revenue therefrom for such purposes…”

Preston v. Johnson County Fiscal Court (2000) ky · cites it 4× “On July 17, 1997 and pursuant to KRS 67.083(2), the Johnson Fiscal Court passed an ordinance levying an identical occupational license fee on the gross compensation of all persons employed or self-employed within the county.”

Kohler v. Benckart (1952) kyctapphigh · cites it 2× “It is further argued that the City of Lexington is continuing to levy an ad valorem tax on all personal property, and therefore the license tax, on top of the ad valorem tax, violates section 181 of the Constitution.”

City of Louisville v. Sebree (1948) kyctapphigh “14) now KRS 92.281, the General Assembly provided: “Cities of all classes are authorized to levy and collect any and all taxes provided for in Section 181 of the Constitution of the Commonwealth of Kentucky, and to use the revenue therefrom for such purposes as^ may be provided…”

City of Pikeville v. United Parcel Service, Inc. (1967) kyctapp · cites it 6× “” KRS 92.281 authorizes cities to levy any and all taxes provided for in § 181 of the Constitution, subject to the following proviso : “(3) This section shall not in any wise repeal, amend, affect or apply to any existing statute exempting property from local taxation or fixing…”

Casey County Fiscal Court v. Burke (1988) ky “Historical examination of the legislative grants of authority indicates a gradual extension of the occupational license power to all governments, leaving only the specific exception of Sixth Class cities in KRS 92.281(5). Originally the legislature gave power to all cities, then…”

George Wiedemann Brewing Co. v. City of Newport (1959) kyctapp · cites it 2× “281, was enacted, authorizing cities of all classes to levy and collect “any and all taxes provided for in Section 181 of the Constitution,” subject to several restrictions or qualifications, one of which, as set forth in subsection (2) of KRS 92.281, is “Nothing in this section…”

Commissioners of the Sinking Fund of Louisville v. Hopson (1980) kyctapp “KRS 92.281 authorizes the cities of this state to levy and collect all taxes provided for in Section 181 of the Constitution and KRS 82.”

Berea College Utilities v. City of Berea (1985) kyctapp “120 as incorporated in KRS 92.281. We disagree with both these propositions and affirm the judgment of the lower court.”

City of Louisville v. Fischer Packing Co. (1975) kyctapp “The power does exist by necessary implication. KRS 91.200 which authorizes the license provides that the license shall be issued and enforced on terms and conditions as *746 prescribed by ordinance.”

Patrick v. City of Frankfort (1976) ky · cites it 2× “ants, which are (1) does the ordinance levy an income tax in contravention of Section 181 of the Kentucky Constitution, and (2) does the ordinance impose a fee on the privilege of being employed by the United States of America? The sources from whence cometh the authority of the…”

H. H. Leet Furniture Co. v. City of Richmond (1962) kyctapp · cites it 3× “The source of a city’s power to license is in Section 181 of our Constitution and in KRS 92.281 — neither of which is detailed.”

Show all 13 citing cases →

— Ky. Rev. Stat. § 92.281(3) — 2 cases

City of Lebanon Junction v. Cellco Partnership (2001) kyctapp “] Pursuant to KRS 92.281, the General Assembly, by general law, has “authorized [cities of all classes] to levy and collect any and all taxes provided for in Section 181 of *764 the Constitution of the Commonwealth, of Kentucky, and to use the revenue therefrom for such purposes…”

City of Covington v. Cincinnati, Newport & Covington Transportation Co. (1974) kyctapp

— Ky. Rev. Stat. § 92.281(5) — 1 case

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.