Funds not to be diverted.
All taxes and license fees levied or imposed by cities of the home rule class shall be
levied or imposed by ordinance. The purpose for which each tax is levied or license fee
imposed shall be specified in the ordinance, and the revenue therefrom shall be expended
for no other purpose than that for which the tax was levied or the license fee imposed.
Failure to specify the purpose of the tax or license fee shall render the ordinance invalid.
Effective: January 1, 2015
History: Amended 2014 Ky. Acts ch. 92, sec. 100, effective January 1, 2015. --
Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat.
secs. 3175, 3290-12, 4281u-2.
Notes of Decisions
Scalise v. Sewell-Scheuermann, 566 S.W.3d 539 (Mo. Ct. App. 2018).
· cites it 20× “This case requires us to consider for the first time the import of KRS 92.330 and 92.340, statutes adopted some seventy-five years ago but having their origins in statutory provisions from the late nineteenth century.”
Utz v. City of Newport, 252 S.W.2d 434 (Ky. Ct. App. 1952).
“610, because it provides for the refund of taxes collected under the existing ordinances. The Statutes prohibit the city from diverting or using tax revenues in any manner or for any purpose other than that provided in the ordinance levying the taxes.”
Michael Scalise v. Suzette Sewell-Scheuermann (Ky. 2018).
· cites it 20× “This case requires us to consider for the first time the import of KRS 92.330 and 92.340, statutes adopted some seventy-five years ago but having their origins in statutory provisions from the late nineteenth century.”
Suzette Sewell-Scheuermann v. Michael Scalise (Ky. Ct. App. 2026).
· cites it 10× “The complaint alleged that Defendants had violated KRS 92.330 and KRS 92.340 by spending the surplus sanitation funds on “budget items unrelated to sanitation 1 Kentucky Revised Statutes.”
Catchen v. City of Park Hills, 356 S.W.3d 131 (Ky. Ct. App. 2011).
“Any indebtedness contracted by a city of the second to sixth class in violation of this subsection or of KRS 92.330 or 91A.030(13) shall be void, the contract shall not be enforceable by the person with whom made, the city shall never assume the same, and money paid under any…”
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treatment. Dots show Syfertize treatment of the citing case itself.