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HERTZ CORP. v. COUNTY OF SHELBY

667 S.W.2d 66 (1984)

The HERTZ CORPORATION, Plaintiff-Appellee, v. The COUNTY OF SHELBY and Richard Hackett, Shelby County Clerk, Defendants-Appellants.

Supreme Court of Tennessee, at Jackson.

March 26, 1984.

Attorney(s) appearing for the Case

William A. Carson, II, Joseph B. Walker, Memphis, for plaintiff-appellee; Armstrong, Allen, Braden, Goodman, McBride & Prewitt, Memphis, of counsel.

J. Minor Tait, Jr., Asst. County Atty., Memphis, for defendants-appellants.

John P. Long, James L. Murphy, III, Nashville, for amicus curiae, The Metropolitan Government of Nashville and Davidson County.

OPINION

BROCK, Justice.

For the taxable year 1978 the plaintiff, Hertz, paid to the defendant, Shelby County, property taxes assessed upon its inventory of motor vehicles which it was in the business of leasing in Shelby County and, at the same time, for the taxable year 1978 also paid the "business tax" levied upon the gross receipts of its business conducted in Shelby County, payment of both the property taxes and business taxes being made without protest...

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