CITY OF BIRMINGHAM v. SALES PROMOTIONS, INC.

6 Div. 746.

123 So.2d 214 (1960)

CITY OF BIRMINGHAM v. SALES PROMOTIONS, INC.

Court of Appeals of Alabama.

Rehearing Denied September 6, 1960.


Attorney(s) appearing for the Case

Shannon & Conerly, Edward O. Conerly and Sam R. Shannon, Jr., Birmingham, for appellant.

Wm. H. Ellis, Birmingham, for appellee.


HARWOOD, Presiding Judge.

The issue on this appeal is whether the appellee is liable for a license tax imposed by appellant's ordinance Number 1414-F, Section One, Subsection 241, which is:

"241—Trading Stamps, Coupons, Etc.—Each person, firm or corporation engaged in the business of selling, issuing, or otherwise distributing any trading stamps, coupons, certificates or other similar devices redeemable or purporting to be redeemable in partial...

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