Ky. Rev. Stat. § 160.482
To help provide for an efficient system of common schools in any county having three hundred thousand (300,000) or more inhabitants, the General Assembly delegates to the fiscal courts and boards of education of any such county the powers and duties set forth in KRS 160.482 to 160.488. The General Assembly finds and declares that in any such county there are besetting public education special problems which can best be solved pursuant to KRS 160.482 to 160.488. Furthermore, the General Assembly declares that the public policy of the Commonwealth is not offended but is best served by the authority of KRS 160.482 to 160.488 for the imposition, payment, and collection of license fees on businesses, trades, occupations, and professions over and above license fees that may already be imposed thereon.
KRS 160.482
Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 442, effective7/13/1990. -- Created 1965 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 16.