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COMMISSIONERS OF SINKING FUND v. HOPSON

613 S.W.2d 621 (1980)

COMMISSIONERS OF the SINKING FUND OF the CITY OF LOUISVILLE, Appellant, v. Hon. Henry D. HOPSON, Hon. Richard C. Oldham, Hon. Charles H. Anderson, Hon. S. Rush Nicholson, Hon. George H. Kunzman, Appellees.

Court of Appeals of Kentucky.

January 18, 1980.

Attorney(s) appearing for the Case

Robert F. Matthews, John H. Stites, III, Greenebaum, Doll & McDonald, Louisville, for appellant.

Frank A. Logan, Louisville, for appellees.

Before GANT, COOPER and WILHOIT, JJ.

GANT, Judge.

This action was brought by appellees, five of the circuit judges of the 30th judicial district, seeking a declaratory judgment pursuant to KRS 418.040. The sole question presented is whether the appellees are liable for the payment of the occupational tax levied by the City of Louisville pursuant to General Ordinance 727 of that city. The lower court held that appellees were exempt. We reverse.

Section 181 of the Constitution of Kentucky provides...

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