OPINION
DROWOTA, Justice.
This is an appeal by Goldsmith's Division, Federated Department Stores, Inc. ("Goldsmith's") of the granting, by the Shelby County Chancery Court, of motions to dismiss filed by the five defendants: the City of Memphis and its Collector of Licenses and Privileges ("City"); Shelby County and its County Court Clerk ("County"); and John King, Commissioner of the Tennessee Department of Revenue ("Commissioner"). Goldsmith's filed an...
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