BOUTALL, Judge.
McDonald's Corporation filed a petition for declaratory judgment to determine whether it comes within the provisions of the Louisiana Chain Store Tax, LSA-R.S. 47:10, Act 706 of 1974. Plaintiff appeals from a judgment declaring that the tax does apply to it.
The issue raised on this appeal is solely upon a legal interpretation of the statute. Plaintiff contends that it is a "restaurant" and that the statute does not apply to restaurants. There...
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