By Carl Keith Greene / Staff Writer
The first salvo in the appeals court battle over occupational taxes has been fired across Corbin’s bow by Knox County.
A week ago, Knox County filed a brief in the Kentucky Court of Appeals questioning the circuit court’s ruling in favor of the city of Corbin.
Judge Rod Messer ruled in July that Knox County inside-the-city-limit workers’ occupational taxes can be credited to Corbin, when and if the city enacts the occupational tax it approved in 2005.
The brief asserts that Messer was in error in his ruling.
It claims his decision should be reversed by the appeals court because Corbin is not entitled to a credit for the tax.
The brief implies Corbin can collect its occupational tax without suing Knox County.
Corbin has filed a cross-appeal and has yet to file any briefs in the altercation.
It all started in April 2008 when Corbin filed suit against Knox County in an effort to get a share of the Knox County occupational tax paid by those who work in the portion of Knox County that lies within the Corbin city limits.
Corbin had approved in 2005 an occupational tax of one percent but has yet to begin collecting it because Corbin workers in the Whitley County part of the city would pay one percent in occupational taxes that would be shared between the county and city, but those working in the Knox County part of the city would have to pay one percent to the city and another one percent to Knox County.
There is an agreement between Corbin and Whitley County that 75 percent of taxes collected from those working in the Whitley County part of the city goes to the city while the remainder goes to the county.
