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2013 Kentucky Attorney General Reports and Opinions 1 (2013)

handle is hein.sag/sagky0040 and id is 1 raw text is: OAG 13-001

Subject:

Requested by:
Written by:
Syllabus:
Statutes construed:

OAGs cited:

January 11, 2013
Whether a local option sales tax may be enacted without a
constitutional amendment
James 0. King
Louisville Metro Council President
Kenneth C. Fleming
Louisville Metro Councilman
Matt James
A local option sales tax may not be enacted without a consti-
tutional amendment
Ky. Const. § 181
OAG 73-246, OAG 74-348, OAG 74-427, OAG 76-623, OAG
79-385, OAG 84-116, OAG 85-84, OAG 87-19

Opinion of the Attorney General
Louisville Metro Councilmen James 0. King and Kenneth C. Fleming have
requested an opinion of this office on whether a local option sales tax may be
enacted without a constitutional amendment. They ask three questions:
(1) May the General Assembly establish a local option sales tax without a
constitutional amendment?
(2) May local governments establish a local option sales tax under existing
law without a constitutional amendment?
(3) Would the enactment of a local option sales tax by a municipality require
a referendum for approval?

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