YELVERTON'S, INC. v. JEFFERSON COUNTY

2951320.

742 So.2d 1216 (1997)

YELVERTON'S, INC. v. JEFFERSON COUNTY, Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied June 27, 1997.


Attorney(s) appearing for the Case

Michael D. McKibben and Richard H. Monk III of Bradley, Arant, Rose & White, Birmingham; and Bruce P. Ely of Tanner & Guin, P.C., Tuscaloosa, for appellant.

A. Allen Ramsey, Homewood, for appellee.

Matthew C. McDonald and Thomas J. Woodford of Miller, Hamilton, Snider & Odom, L.L.C., Mobile, for amicus curiae Alabama Retail Ass'n, Business Council of Alabama, Alabama Branch of the Associated General Contractors of America, Alabama Chapter of the National Federation of Independent Business, Automobile Dealers Ass'n of Alabama, Inc., Alabama Oilmen's Ass'n, Alabama Press Ass'n, and Alabama Society of Certified Public Accountants, in support of the appellant.

Bill Pryor, atty. gen.; Ron Bowden, chief counsel, Department of Revenue, and asst. atty. gen.; and J. Wade Hope, asst. counsel, Department of Revenue, and asst. atty. gen., for amicus curiae Alabama Department of Revenue.


CRAWLEY, Judge.

Yelverton's, Inc., appeals from the assessment of Jefferson County sales taxes1 for sales during the period between January 1, 1992, and June 30, 1994. In 1967, the Legislature enacted Act No. 405, 1967 Ala. Acts, effective October 1, 1967 ("Act 405" or the "Act"), which authorized the levy of county sales and use taxes by counties with populations of 500,000 or more. Pursuant...

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