SMITH v. CITY OF PIGEON FORGE


600 S.W.2d 231 (1980)

Elbridge D. SMITH and Ayres Enterprises, Inc., Individually and on Behalf of Others Similarly Situated, Plaintiffs-Appellants, v. The CITY OF PIGEON FORGE, Defendant-Appellee, William M. Leech, Jr., Attorney General of the State of Tenn., Intervenor-Appellee.

Supreme Court of Tennessee.

Petition to Rehear Denied June 30, 1980.


Attorney(s) appearing for the Case

H. Wynne James, III, Fowler & Robertson, Knoxville, Jerry K. Galyon, Galyon & Stokes, Sevierville, for plaintiffs-appellants.

Gary R. Wade, Ogle & Wade, Sevierville, for defendant-appellee.

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


OPINION

FONES, Justice.

This declaratory judgment action seeks to have ordinance 143 of the City of Pigeon Forge and its enabling act, chapter 808, Public Acts of 1976, declared unconstitutional. Ordinance 143 levies a privilege tax of one percent upon the gross receipts of all business conducted in Pigeon Forge. The City of Pigeon Forge and the attorney general answered denying that the ordinance or the statute are unconstitutional, and all parties filed...

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