EX PARTE CITY OF LEEDS

83-1446.

473 So.2d 1060 (1985)

Ex parte CITY OF LEEDS. (Re CONTINENTAL ELECTRIC COMPANY v. CITY OF LEEDS).

Supreme Court of Alabama.

June 21, 1985.


Attorney(s) appearing for the Case

James E. Hill, Jr., Leeds, for petitioner.

Winston B. McCall, Jr., Birmingham, for respondent.

Drayton N. Hamilton, Montgomery, for amicus curiae Alabama League of Municipalities.


FAULKNER, Justice.

We granted certiorari in this case to determine whether the City of Leeds properly applied the business license tax to Continental Electric Company, a business located within the police jurisdiction of the city. We affirm the judgment of the Court of Civil Appeals, 473 So.2d 1056.

Pursuant to Alabama Code 1975, § 11-51-91, a municipality may collect license taxes from businesses located outside its...

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