MARTIN v. ELLIS

33678.

242 Ga. 340 (1978)

249 S.E.2d 23

MARTIN et al. v. ELLIS et al.

Supreme Court of Georgia.

Decided October 3, 1978.

Rehearing Denied October 16, 1978.


Attorney(s) appearing for the Case

Powell, Goldstein, Frazer & Murphy, Nicholas P. Chilivis, Philip J. Marzetti, McCamy, Minor, Phillips & Tuggle, Daniel T. Strain, Jr., John T. Minor, III, for appellants.

Arthur K. Bolton, Attorney General, James C. Pratt, Assistant Attorney General, Mitchell, Mitchell, Coppedge, Boyett, Wester & Bates, for appellees.


PER CURIAM.

This appeal considers the constitutionality of the local option sales tax Act (Code Ann. § 92-3447a.1) enacted in 1975. The trial court, in a suit brought by appellees-taxpayers, ruled the Act invalid in part as a violation of the state constitutional requirement that "All taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax." Code Ann. § 2-4603. We agree with the trial court...

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