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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