SHULMAN, Chief Judge.
This appeal is from the grant of appellee's motion for summary judgment and denial of appellant's motion for summary judgment in this declaratory judgment action in which appellant sought to nullify a determination by the DeKalb County Board of Commissioners ("Board") that appellant is liable for business taxes pursuant to Section 7-1011 (1) of the DeKalb County Code. The matter was initiated by a complaint filed by the DeKalb County Revenue...
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