Request By:
Mr. Joseph H. Walls
Secretary-Treasurer
Commissioners of the Sinking Fund
617 West Jefferson Street
Louisville, Kentucky 40202
Opinion
Opinion By: David L. Armstrong, Attorney General; Thomas R. Emerson, Assistant Attorney General
Michael E. Lannon, Esq. has appealed to the Attorney General your denial of his request to inspect certain public records of the Commissioners of the Sinking Fund of the city of Louisville. Specifically Mr. Lannon, in his letter to this Office dated November 27, 1984, said he requested to inspect the questionnaire pertaining to the occupational license fees, filed with the Commissioners of the Sinking Fund, to obtain the following information relative to businesses being formed in Jefferson County:
1. The name of the business entity;
2. The form of the business entity; i.e., individual, corporation or partnership, including the name and address of each partner, or such other form as the entity may take;
3. The address and the telephone number of the principal place of business in Louisville or Jefferson County;
4. The nature of the business;
5. The name of the person executing the questionnaire.
Mr. Lannon states that the desired information is contained in the questionnaire that is completed by each business or individual subject to the occupational license tax.
However, Mr. Lannon, in his letter to you of November 9, 1984 said that letter represented a followup on conversations with you regarding access to certain information retained by the Commissioners of the Sinking Fund. His questions to you in that letter are as follows and those are the matters dealt with in this opinion and in your letter of November 14, 1984 to Mr. Lannon:
"1. Principal business location, address and telephone number of each person or entity filing questionnaires with the Commissioners of the Sinking Fund.
2. Trade name of such person or entity if different from the name under which it files the questionnaires.
3. Nature of business of the person or entity filing the questionnaire. "
You replied to Mr. Lannon's letter of November 9, 1984 in a letter dated November 14, 1984 and you apparently based your denial of his request on KRS 61.878(1) (j) and KRS 131.190 which you have interpreted as exempting tax materials from public inspection. You emphasized the confidentiality of all tax related materials and you maintain that the opinions of this office on the subject, specifically OAG 84-93, are incorrect. You also referred to a local ordinance relating to the confidentiality of tax returns.
OPINION OF THE ATTORNEY GENERAL
This office has reviewed the factual situation you have presented and OAG 84-93, as well as several other opinions dealing with the general subject matter with which you are concerned. It is the opinion of the Attorney General that your denial of Mr. Lannon's request to inspect your records to obtain the material he sought in his letter of November 9, 1984 was improper under the Kentucky Open Records Law.
In OAG 84-93, a copy of which is enclosed, this office said that a person should be allowed to inspect a city's records of occupational licenses to obtain business names and addresses of city occupational license holders. The public is entitled to know what businesses and professions have been licensed to exist and operate within the boundaries of a governmental unit. Access to such information is not an unwarranted invasion of personal privacy under KRS 61.878(1)(a).
In OAG 82-2, copy enclosed, we dealt with public access to records pertaining to the city's occupational license tax. We concluded that the public has the right to know the names of the businesses licensed by the city and the dates of the applications and issuances of the business licenses. That opinion also mentioned KRS 131.190(1) which you cited in your letter to Mr. Lannon. The statute makes tax records confidential only "insofar as the information may have to do with the person's business." Information such as names of businesses licensed, the dates of the applications and the dates of the effectiveness of licenses are not, in our opinion, such information which reveals the affairs of a person's business.
In OAG 81-309, copy enclosed, we also dealt with a city's occupational license tax and concluded that those records which will disclose the names of employers who are delinquent in paying occupational taxes are open to public inspection. We noted that while tax records cannot be made totally available for public inspection because of the restrictions set forth in KRS 131.190, nonexempted information can and must be available pursuant to KRS 61.878(3) which requires the public agency to separate the excepted material from the nonexcepted material and make the nonexcepted material available for inspection.
This office has recognized that there are limits as to what kind of and how much tax information can be made available for public inspection. In OAG 84-93, at page three, we said in part:
"The public is not entitled to know information about a license which is made expressly confidential. OAG 82-2. Therefore records disclosed to the city in order to obtain an occupational license or collect a license fee, such as social security numbers and federal identification numbers, would still be confidential and exempt from public access. Information which reveals the affairs of the business, such as profits, taxes, deductions and salaries would also be exempted. "
Since the city is required by KRS 61.878(3) to separate the excepted material from the nonexcepted material, it may be more expedient for the city to compile a list of the material which must be made available to the public rather than to allow the public to inspect the records and compile their own lists. Obviously if the public inspects the actual records the city will have to delete or blot out the excepted material.
Finally, in regard to your statement about the applicability of a local ordinance to the confidentiality of tax materials, we direct your attention to OAG 82-435, copy enclosed, where we said in part that a city cannot by ordinance make records confidential or exempt from public inspection unless the particular records come under one of the exemptions from mandatory inspection set forth in KRS 61.878.
In conclusion, it is the opinion of the Attorney General that Mr. Lannon should be permitted to inspect the records pertaining to occupational license fees to obtain the principal business location, address and telephone number of each person or entity filing questionnaires with the Sinking Fund; the trade name of such person or entity if different from the name under which it files the questionnaire; and the nature of business of the person or entity filing the questionnaire, all of which information has been requested of the person or entity filing the questionnaire. The city may compile a list setting forth such information or allow Mr. Lannon to prepare his own list, with the exempted material separated from the nonexempted material before he examines the records.
As required by statute a copy of this opinion is being sent to the requesting party. If you decide not to comply with this opinion you may initiate further proceedings pursuant to KRS 61.880(5).
1984
1984 Ky. AG LEXIS 1
1984 Ky. AG LEXIS 4
1984 Ky. AG LEXIS 2
1984 Ky. AG LEXIS 3
1984 Ky. AG LEXIS 8
1984 Ky. AG LEXIS 5
1984 Ky. AG LEXIS 7
1984 Ky. AG LEXIS 6
1984 Ky. AG LEXIS 12
1984 Ky. AG LEXIS 10
1984 Ky. AG LEXIS 11
1984 Ky. AG LEXIS 9
1984 Ky. AG LEXIS 15
1984 Ky. AG LEXIS 16
1984 Ky. AG LEXIS 13
1984 Ky. AG LEXIS 14
1984 Ky. AG LEXIS 18
1984 Ky. AG LEXIS 20
1984 Ky. AG LEXIS 17
1984 Ky. AG LEXIS 19
1984 Ky. AG LEXIS 21
1984 Ky. AG LEXIS 23
1984 Ky. AG LEXIS 22
1984 Ky. AG LEXIS 24
1984 Ky. AG LEXIS 26
1984 Ky. AG LEXIS 25
1984 Ky. AG LEXIS 27
1984 Ky. AG LEXIS 28
1984 Ky. AG LEXIS 29
1984 Ky. AG LEXIS 30
1984 Ky. AG LEXIS 31
1984 Ky. AG LEXIS 32
1984 Ky. AG LEXIS 33
1984 Ky. AG LEXIS 34
1984 Ky. AG LEXIS 35
1984 Ky. AG LEXIS 36
1984 Ky. AG LEXIS 37
1984 Ky. AG LEXIS 38
1984 Ky. AG LEXIS 39
1984 Ky. AG LEXIS 43
1984 Ky. AG LEXIS 42
1984 Ky. AG LEXIS 40
1984 Ky. AG LEXIS 41
1984 Ky. AG LEXIS 44
1984 Ky. AG LEXIS 45
1984 Ky. AG LEXIS 47
1984 Ky. AG LEXIS 46
1984 Ky. AG LEXIS 48
1984 Ky. AG LEXIS 49
1984 Ky. AG LEXIS 50
1984 Ky. AG LEXIS 51
1984 Ky. AG LEXIS 52
1984 Ky. AG LEXIS 53
1984 Ky. AG LEXIS 54
1984 Ky. AG LEXIS 59
1984 Ky. AG LEXIS 55
1984 Ky. AG LEXIS 57
1984 Ky. AG LEXIS 56
1984 Ky. AG LEXIS 58
1984 Ky. AG LEXIS 61
1984 Ky. AG LEXIS 62
1984 Ky. AG LEXIS 63
1984 Ky. AG LEXIS 60
1984 Ky. AG LEXIS 64
1984 Ky. AG LEXIS 65
1984 Ky. AG LEXIS 66
1984 Ky. AG LEXIS 68
1984 Ky. AG LEXIS 69
1984 Ky. AG LEXIS 70
1984 Ky. AG LEXIS 67
1984 Ky. AG LEXIS 71
1984 Ky. AG LEXIS 72
1984 Ky. AG LEXIS 73
1984 Ky. AG LEXIS 74
1984 Ky. AG LEXIS 75
1984 Ky. AG LEXIS 79
1984 Ky. AG LEXIS 77
1984 Ky. AG LEXIS 78
1984 Ky. AG LEXIS 76
1984 Ky. AG LEXIS 81
1984 Ky. AG LEXIS 80
1984 Ky. AG LEXIS 82
1984 Ky. AG LEXIS 84
1984 Ky. AG LEXIS 85
1984 Ky. AG LEXIS 83
1984 Ky. AG LEXIS 86
1984 Ky. AG LEXIS 87
1984 Ky. AG LEXIS 88
1984 Ky. AG LEXIS 90
1984 Ky. AG LEXIS 89
1984 Ky. AG LEXIS 95
1984 Ky. AG LEXIS 93
1984 Ky. AG LEXIS 91
1984 Ky. AG LEXIS 94
1984 Ky. AG LEXIS 92
1984 Ky. AG LEXIS 98
1984 Ky. AG LEXIS 99
1984 Ky. AG LEXIS 96
1984 Ky. AG LEXIS 102
1984 Ky. AG LEXIS 103
1984 Ky. AG LEXIS 101
1984 Ky. AG LEXIS 100
1984 Ky. AG LEXIS 97
1984 Ky. AG LEXIS 105
1984 Ky. AG LEXIS 104
1984 Ky. AG LEXIS 110
1984 Ky. AG LEXIS 111
1984 Ky. AG LEXIS 114
1984 Ky. AG LEXIS 115
1984 Ky. AG LEXIS 107
1984 Ky. AG LEXIS 109
1984 Ky. AG LEXIS 113
1984 Ky. AG LEXIS 106
1984 Ky. AG LEXIS 112
1984 Ky. AG LEXIS 108
1984 Ky. AG LEXIS 119
1984 Ky. AG LEXIS 118
1984 Ky. AG LEXIS 117
1984 Ky. AG LEXIS 116
1984 Ky. AG LEXIS 120
1984 Ky. AG LEXIS 126
1984 Ky. AG LEXIS 122
1984 Ky. AG LEXIS 127
1984 Ky. AG LEXIS 123
1984 Ky. AG LEXIS 125
1984 Ky. AG LEXIS 124
1984 Ky. AG LEXIS 121
1984 Ky. AG LEXIS 128
1984 Ky. AG LEXIS 129
1984 Ky. AG LEXIS 130
1984 Ky. AG LEXIS 131
1984 Ky. AG LEXIS 132
1984 Ky. AG LEXIS 133
1984 Ky. AG LEXIS 135
1984 Ky. AG LEXIS 134
1984 Ky. AG LEXIS 142
1984 Ky. AG LEXIS 145
1984 Ky. AG LEXIS 138
1984 Ky. AG LEXIS 147
1984 Ky. AG LEXIS 144
1984 Ky. AG LEXIS 139
1984 Ky. AG LEXIS 143
1984 Ky. AG LEXIS 136
1984 Ky. AG LEXIS 137
1984 Ky. AG LEXIS 141
1984 Ky. AG LEXIS 146
1984 Ky. AG LEXIS 140
1984 Ky. AG LEXIS 149
1984 Ky. AG LEXIS 148
1984 Ky. AG LEXIS 153
1984 Ky. AG LEXIS 150
1984 Ky. AG LEXIS 151
1984 Ky. AG LEXIS 152
1984 Ky. AG LEXIS 154
1984 Ky. AG LEXIS 155
1984 Ky. AG LEXIS 156
1984 Ky. AG LEXIS 160
1984 Ky. AG LEXIS 158
1984 Ky. AG LEXIS 162
1984 Ky. AG LEXIS 163
1984 Ky. AG LEXIS 157
1984 Ky. AG LEXIS 159
1984 Ky. AG LEXIS 161
1984 Ky. AG LEXIS 164
1984 Ky. AG LEXIS 169
1984 Ky. AG LEXIS 172
1984 Ky. AG LEXIS 168
1984 Ky. AG LEXIS 166
1984 Ky. AG LEXIS 171
1984 Ky. AG LEXIS 167
1984 Ky. AG LEXIS 165
1984 Ky. AG LEXIS 170
1984 Ky. AG LEXIS 173
1984 Ky. AG LEXIS 174
1984 Ky. AG LEXIS 176
1984 Ky. AG LEXIS 175
1984 Ky. AG LEXIS 179
1984 Ky. AG LEXIS 184
1984 Ky. AG LEXIS 180
1984 Ky. AG LEXIS 183
1984 Ky. AG LEXIS 185
1984 Ky. AG LEXIS 181
1984 Ky. AG LEXIS 178
1984 Ky. AG LEXIS 177
1984 Ky. AG LEXIS 182
1984 Ky. AG LEXIS 186
1984 Ky. AG LEXIS 187
1984 Ky. AG LEXIS 195
1984 Ky. AG LEXIS 190
1984 Ky. AG LEXIS 191
1984 Ky. AG LEXIS 189
1984 Ky. AG LEXIS 192
1984 Ky. AG LEXIS 193
1984 Ky. AG LEXIS 194
1984 Ky. AG LEXIS 188
1984 Ky. AG LEXIS 196
1984 Ky. AG LEXIS 197
1984 Ky. AG LEXIS 198
1984 Ky. AG LEXIS 199
1984 Ky. AG LEXIS 200
1984 Ky. AG LEXIS 201
1984 Ky. AG LEXIS 202
1984 Ky. AG LEXIS 203
1984 Ky. AG LEXIS 204
1984 Ky. AG LEXIS 208
1984 Ky. AG LEXIS 206
1984 Ky. AG LEXIS 207
1984 Ky. AG LEXIS 205
1984 Ky. AG LEXIS 209
1984 Ky. AG LEXIS 211
1984 Ky. AG LEXIS 210
1984 Ky. AG LEXIS 212
1984 Ky. AG LEXIS 213
1984 Ky. AG LEXIS 214
1984 Ky. AG LEXIS 215
1984 Ky. AG LEXIS 218
1984 Ky. AG LEXIS 216
1984 Ky. AG LEXIS 217
1984 Ky. AG LEXIS 219
1984 Ky. AG LEXIS 220
1984 Ky. AG LEXIS 221
1984 Ky. AG LEXIS 222
1984 Ky. AG LEXIS 225
1984 Ky. AG LEXIS 224
1984 Ky. AG LEXIS 223
1984 Ky. AG LEXIS 226
1984 Ky. AG LEXIS 227
1984 Ky. AG LEXIS 228
1984 Ky. AG LEXIS 229
1984 Ky. AG LEXIS 230
1984 Ky. AG LEXIS 232
1984 Ky. AG LEXIS 231
1984 Ky. AG LEXIS 234
1984 Ky. AG LEXIS 239
1984 Ky. AG LEXIS 240
1984 Ky. AG LEXIS 235
1984 Ky. AG LEXIS 236
1984 Ky. AG LEXIS 241
1984 Ky. AG LEXIS 237
1984 Ky. AG LEXIS 233
1984 Ky. AG LEXIS 238
1984 Ky. AG LEXIS 242
1984 Ky. AG LEXIS 244
1984 Ky. AG LEXIS 247
1984 Ky. AG LEXIS 245
1984 Ky. AG LEXIS 243
1984 Ky. AG LEXIS 246
1984 Ky. AG LEXIS 250
1984 Ky. AG LEXIS 249
1984 Ky. AG LEXIS 251
1984 Ky. AG LEXIS 248
1984 Ky. AG LEXIS 253
1984 Ky. AG LEXIS 254
1984 Ky. AG LEXIS 255
1984 Ky. AG LEXIS 252
1984 Ky. AG LEXIS 256
1984 Ky. AG LEXIS 258
1984 Ky. AG LEXIS 257
1984 Ky. AG LEXIS 261
1984 Ky. AG LEXIS 260
1984 Ky. AG LEXIS 259
1984 Ky. AG LEXIS 263
1984 Ky. AG LEXIS 264
1984 Ky. AG LEXIS 262
1984 Ky. AG LEXIS 266
1984 Ky. AG LEXIS 267
1984 Ky. AG LEXIS 265
1984 Ky. AG LEXIS 271
1984 Ky. AG LEXIS 268
1984 Ky. AG LEXIS 269
1984 Ky. AG LEXIS 270
1984 Ky. AG LEXIS 272
1984 Ky. AG LEXIS 274
1984 Ky. AG LEXIS 275
1984 Ky. AG LEXIS 273
1984 Ky. AG LEXIS 276
1984 Ky. AG LEXIS 283
1984 Ky. AG LEXIS 278
1984 Ky. AG LEXIS 280
1984 Ky. AG LEXIS 277
1984 Ky. AG LEXIS 279
1984 Ky. AG LEXIS 282
1984 Ky. AG LEXIS 281
1984 Ky. AG LEXIS 285
1984 Ky. AG LEXIS 284
1984 Ky. AG LEXIS 286
1984 Ky. AG LEXIS 287
1984 Ky. AG LEXIS 289
1984 Ky. AG LEXIS 295
1984 Ky. AG LEXIS 288
1984 Ky. AG LEXIS 292
1984 Ky. AG LEXIS 290
1984 Ky. AG LEXIS 294
1984 Ky. AG LEXIS 293
1984 Ky. AG LEXIS 291
1984 Ky. AG LEXIS 297
1984 Ky. AG LEXIS 296
1984 Ky. AG LEXIS 299
1984 Ky. AG LEXIS 298
1984 Ky. AG LEXIS 300
1984 Ky. AG LEXIS 301
1984 Ky. AG LEXIS 303
1984 Ky. AG LEXIS 302
1984 Ky. AG LEXIS 305
1984 Ky. AG LEXIS 304
1984 Ky. AG LEXIS 307
1984 Ky. AG LEXIS 306
1984 Ky. AG LEXIS 308
1984 Ky. AG LEXIS 310
1984 Ky. AG LEXIS 309
1984 Ky. AG LEXIS 312
1984 Ky. AG LEXIS 311
1984 Ky. AG LEXIS 315
1984 Ky. AG LEXIS 314
1984 Ky. AG LEXIS 313
1984 Ky. AG LEXIS 316
1984 Ky. AG LEXIS 317
1984 Ky. AG LEXIS 319
1984 Ky. AG LEXIS 318
1984 Ky. AG LEXIS 323
1984 Ky. AG LEXIS 322
1984 Ky. AG LEXIS 321
1984 Ky. AG LEXIS 320
1984 Ky. AG LEXIS 325
1984 Ky. AG LEXIS 324
1984 Ky. AG LEXIS 326
1984 Ky. AG LEXIS 327
1984 Ky. AG LEXIS 328
1984 Ky. AG LEXIS 329
1984 Ky. AG LEXIS 330
1984 Ky. AG LEXIS 331
1984 Ky. AG LEXIS 332
1984 Ky. AG LEXIS 333
1984 Ky. AG LEXIS 334
1984 Ky. AG LEXIS 335
1984 Ky. AG LEXIS 336
1984 Ky. AG LEXIS 337
1984 Ky. AG LEXIS 338
1984 Ky. AG LEXIS 339
1984 Ky. AG LEXIS 341
1984 Ky. AG LEXIS 340
1984 Ky. AG LEXIS 342
1984 Ky. AG LEXIS 343
1984 Ky. AG LEXIS 348
1984 Ky. AG LEXIS 347
1984 Ky. AG LEXIS 350
1984 Ky. AG LEXIS 344
1984 Ky. AG LEXIS 346
1984 Ky. AG LEXIS 349
1984 Ky. AG LEXIS 351
1984 Ky. AG LEXIS 345
1984 Ky. AG LEXIS 352
1984 Ky. AG LEXIS 353
1984 Ky. AG LEXIS 354
1984 Ky. AG LEXIS 360
1984 Ky. AG LEXIS 355
1984 Ky. AG LEXIS 359
1984 Ky. AG LEXIS 357
1984 Ky. AG LEXIS 356
1984 Ky. AG LEXIS 358
1984 Ky. AG LEXIS 361
1984 Ky. AG LEXIS 364
1984 Ky. AG LEXIS 365
1984 Ky. AG LEXIS 362
1984 Ky. AG LEXIS 366
1984 Ky. AG LEXIS 363
1984 Ky. AG LEXIS 367
1984 Ky. AG LEXIS 370
1984 Ky. AG LEXIS 369
1984 Ky. AG LEXIS 368
1984 Ky. AG LEXIS 372
1984 Ky. AG LEXIS 374
1984 Ky. AG LEXIS 373
1984 Ky. AG LEXIS 371
1984 Ky. AG LEXIS 376
1984 Ky. AG LEXIS 375
1984 Ky. AG LEXIS 379
1984 Ky. AG LEXIS 378
1984 Ky. AG LEXIS 381
1984 Ky. AG LEXIS 377
1984 Ky. AG LEXIS 380
1984 Ky. AG LEXIS 384
1984 Ky. AG LEXIS 382
1984 Ky. AG LEXIS 383
1984 Ky. AG LEXIS 385