KRS 143.100: Political subdivisions prohibited from taxing any operations relating to

coal production.

No city, county, taxing district or other unit of government, except the Commonwealth of

Kentucky, shall levy any occupational, license, excise, severance or oth er tax, assessment

or impost of any kind whatsoever upon the severance, processing, sale, use,

transportation, or other handling of coal within the Commonwealth of Kentucky.