TIFFANY'S RESTAURANTS v. CITY OF LITTLE ROCK

No. 83-106.

658 S.W.2d 394 (1983)

280 Ark. 402

TIFFANY'S RESTAURANTS, INC. d/b/a TGI Fridays Restaurant, Appellant, v. The CITY OF LITTLE ROCK, Arkansas & Charles D. Ragland, Commissioner of Revenues, Department of Finance & Administration, State of Arkansas, Appellees.

Supreme Court of Arkansas.

October 17, 1983.


Attorney(s) appearing for the Case

Wright, Lindsey & Jennings, Little Rock, for appellant.

Timothy J. Leathers, Joseph V. Svoboda, Wayne Zakrzewski, Kelly S. Jennings, Ann Fuchs, Joe Morphew and Mike Munns by John H. Theis, Little Rock, for Charles D. Ragland, Com'r.

R. Jack Magruder, III, City Atty. by Carolyn B. Witherspoon, Asst. City Atty., Little Rock, for appellee.


PURTLE, Justice.

This is a class action suit brought by appellant and those similarly situated challenging the past practice of the City of Little Rock and the state imposing a ten percent supplemental tax on gross receipts from the sale of wines by a retailer holding both wine and mixed drink permits. Trial in the lower court was on stipulations, documentary evidence and arguments. No testimony was taken. The chancellor found that the state and city could each impose...

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