The purpose of this chapter is to both regulate and tax those engaged in franchises, trades, occupations, professions and other businesses in the county. As provided in the 1978 amendment (House Bill 393) to KRS 68.197, the question of whether a license fee shall be imposed at a percentage rate not to exceed 1% was submitted to the voters of the county at the November 7, 1978, general election. As a result of the affirmative vote by a majority of the voters, nothing herein contained shall prevent the Fiscal Court, as determined necessary from time to time for the benefit of the county, from lowering or raising the percentage rate or fixed amount license fee set out in § 110.03, provided that the license fees shall not exceed the rate authorized by KRS 68.197.
(Ord. 225.48, passed 12-27-07; Am. Ord. 225.50, passed 2-16-08)