See generally 5 McQuillan Municipal Corporations § 17.04 (3d ed. 1989); 56 Am.Jur.2d Municipal Corporations, Counties and Other Political Subdivisions § 414 (1971). Pursuant to this rule, it has been held that even in the absence of an express grant of authority, the power to punish by a pecuniary fine or penalty is implied from the delegation by the legislature of the right to enforce a particular police power through ordinances or regulations.See, e.g., Dunn v. Mayor Council of Wilmington, 59 Del. 287, 219 A.2d 153 (1966); Metropolitan Sanitary Dist. v. On-Cor Frozen Foods, Inc., 36 Ill. App.3d 239, 343 N.E.2d 577 (1976); City of Louisville v. Fischer Packing Co., 520 S.W.2d 744 (Ky. 1975); City of Detroit v. Fort Wayne B.I. Ry. Co., 95 Mich. 456, 54 N.W. 958 (1893); State v. Grimes, 49 Minn. 443, 52 N.W. 42 (1892); Bellerive Inv. Co. v. Kansas City, 321 Mo. 969, 13 S.W.2d 628 (1929); State v. Iams, 78 Neb. 678, 111 N.W. 604 (1907); Sitterle v. Victoria Cold Storage Co., 33 S.W.2d 546 (Tex.Civ.App. 1930). The rule may be otherwise where the ordinance is not enacted pursuant to a grant of police power.
Nevertheless, these considerations are not sufficiently strong to justify the conclusion that the power to ordain a civil penalty has not been granted.See City of Louisville v. Fisher Packing Co., 520 S.W.2d 744 (Ky. 1975) which held that a municipality had the power to impose a late payment penalty by implication from the statutory grant of authority to impose the tax, even though a specific statutory provision authorized penalties with respect to other taxes. AFFIRMED.
Further, regarding the issue of penalties and interest, we find no reason to deny LFUCG the penalties and interest on the unpaid license fees as authorized by section 13-12 of the Code of Ordinances. It is well established that such penalties and interest are a valid method of enforcing tax provisions. City of Richmond v. Goodloe, Ky., 287 Ky. 379, 153 S.W.2d 921 (1941). In City of Louisville v. Fischer Packing Co., Ky., 520 S.W.2d 744 (1975), Kentucky's highest court recognized a city's power to assess penalties for failure to timely file an occupational license fee. Finding no reason to deny the penalties and interest on the delinquent sums, we reverse the circuit court's decision denying the same. The judgment of the Powell Circuit Court is reversed and remanded for proceedings consistent with this opinion.