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.
KRS 92.330
Purpose of tax levied or imposed by city of home rule class to be specified -- Funds not to be diverted
Applied in 3 court decisions — leading case Utz v. City of Newport (1952)
Most recently applied in Catchen v. City of Park Hills (September 2011)
Effective: January 1, 2015 History: Amended 2014 Ky
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.