KRS 92.330: Purpose of tax levied or imposed by city of home rule class to be specified --

Funds not to be diverted.

All taxes and license fees levied or imposed by cities of the home rule class shall be

levied or imposed by ordinance. The purpose for which each tax is levied or license fee

imposed shall be specified in the ordinance, and the revenue therefrom shall be expended

for no other purpose than that for which the tax was levied or the license fee imposed.

Failure to specify the purpose of the tax or license fee shall render the ordinance invalid.