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EDMONDSON MGT. SERVICE, INC. v. WOODS

603 S.W.2d 716 (1980)

EDMONDSON MANAGEMENT SERVICE, INC., Plaintiff-Appellant, v. Jayne Ann WOODS, Commissioner of Revenue, Defendant-Appellee.

Supreme Court of Tennessee.

August 18, 1980.

Attorney(s) appearing for the Case

Wayne S. Taylor, Union City, for plaintiff-appellant.

David S. Weed, Asst. Atty. Gen., William M. Leech, Jr., Atty. Gen., Nashville, for defendant-appellee.

OPINION

BROCK, Chief Justice.

The plaintiff operates the Ramada Inn Central in Chattanooga and sells alcoholic beverages for consumption on the premises in its bar located there. T.C.A., § 57-4-301, levies a tax equal to 15 percent of the sales price of all alcoholic beverages sold for consumption on the premises. Plaintiff alleges that it paid the taxes thus imposed but that the Commissioner disputed the amount of taxes due and through her agents...

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