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CITY OF LAKE CHARLES v. DAVE'S SWEDISH SPA

No. 83-259.

441 So.2d 50 (1983)

CITY OF LAKE CHARLES, Plaintiff-Appellee, v. DAVE'S SWEDISH SPA RESORT, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

Writ Denied January 16, 1984.

Attorney(s) appearing for the Case

Robert L. Dow, Lake Charles, for defendant-appellant.

Peter A. Ciambotti and E.R. Robinson, III, Lake Charles, for plaintiff-appellee.

Before FORET, STOKER and YELVERTON, JJ.

YELVERTON, Judge.

The City of Lake Charles filed suit against Dave's Swedish Spa Resort, Inc. to recover a 1% city sales tax on sales of membership fees for use of defendant's facilities for the period from January 1, 1981, through September 30, 1981, together with penalties, interest, collection fees and attorney's fees, pursuant to Lake Charles City Ordinance No. 1535. The defendant-appellant answered the rule setting forth various affirmative defenses, including...

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