KRS 186.270: City license taxes on trucks, tractors and trailers -- Notice of new or

increased tax.

Cities may, by ordinance, impose license taxes on motor trucks, truck -tractors,

semitrailers and trailers and require that registration plates issued as evidence of the

licenses be affixed to the vehicle in some conspicuous place as prescribed by ordinance.

No new or increased license tax on motor trucks, truck -tractors, semitrailers and trailers

shall be effective unless the owners thereof or licensees are mailed no tice of the new tax

at least ten (10) days prior to the effective date of the tax.