STATE v. ADVERTISER CO.

Civ. 635.

337 So.2d 942 (1976)

STATE of Alabama v. The ADVERTISER COMPANY, a corporation.

Court of Civil Appeals of Alabama.

Rehearing Denied March 17, 1976.


Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., William H. Burton, Acting Counsel, Dept. of Revenue, and Asst. Atty. Gen., Philip C. Davis, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for the State, appellant.

Steiner, Crum & Baker, and M. R. Nachman, Jr., Montgomery, for appellee.


BRADLEY, Judge.

On November 30, 1971 the City of Montgomery adopted Ordinance No. 84-71, levying a business license tax on retail sales which was parallel in some respects to the State sales tax found at Title 51, Sections 786(2)-786(36), Alabama Code of 1940. The City also passed Resolution No. 460-71 which requested the appellant State Department of Revenue to collect the license tax. Such collection of municipal license taxes by the Department is authorized by...

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