CITY OF FORT SMITH v. ARK. PUB. SERV. COM'N

No. 82-238.

648 S.W.2d 40 (1983)

278 Ark. 521

CITY OF FORT SMITH, Arkansas and the City of Van Buren, Arkansas, Appellants, v. ARKANSAS PUBLIC SERVICE COMMISSION, Appellee.

Supreme Court of Arkansas.

Rehearing Denied April 25, 1983.


Attorney(s) appearing for the Case

Daily, West, Core, Coffman & Canfield, Fort Smith, and Conrad Pugh, Van Buren, for appellants.

Gill, Skokos, Simpson, Buford & Owen, P.A., Little Rock, for Arkansas Mun. League, amicus curiae.

Arkansas Public Service Com'n by Lee McCulloch, Asst. Counsel, Little Rock, for appellee.


PURTLE, Justice.

The Pulaski County Circuit Court affirmed the Public Service Commission's order no. 4, as amended by order no. 9, which directed public utilities in Arkansas to eliminate from their base rates municipal utility or franchise taxes. The orders required the utilities to collect such taxes solely from the utilities' customers located within the levying municipality. On appeal appellants unsuccessfully argue that such levies are not taxes, that the order...

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