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METRO. PACKAGE STORE ASS'N, INC. v. KOCH

80 A.D.2d 940 (1981)

Metropolitan Package Store Association, Inc., et al., Respondents, v. Edward I. Koch, as Mayor of The City of New York, et al., Appellants

Appellate Division of the Supreme Court of the State of New York, Third Department.

March 5, 1981

Plaintiffs, a trade association of retail liquor dealers in New York City, one of its members and a liquor distributor in New York City, commenced this action seeking a declaratory judgment declaring Local Law No. 30 of 1980 of the City of New York unconstitutional, and a permanent injunction enjoining the administration and enforcement of the local law. Local Law No. 30 of 1980 of the City of New York, enacted pursuant to section 445 of the Tax Law, imposes an excise tax...

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