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TRANSUS, INC. v. CITY OF DOTHAN

Civ. 5458.

497 So.2d 179 (1986)

TRANSUS, INC., formerly Georgia Highway Express, Inc., a Georgia Corporation v. CITY OF DOTHAN, Alabama, a Municipal Corporation.

Court of Civil Appeals of Alabama.

October 15, 1986.

Attorney(s) appearing for the Case

Ronald G. Davenport and Wade K. Wright of Rushton, Stakely, Johnston & Garrett, Montgomery, for appellant.

Charles D. Decker of Hardwick, Hause, Segrest & Northcutt, Dothan, for appellee.

HOLMES, Judge.

This is a tax case which presents questions concerning the right of a municipality to impose a license tax on a motor carrier engaged solely in interstate commerce.

The City of Dothan filed suit against Transus, Inc., a common carrier of freight, to collect a license tax the city claimed was due under a Dothan city ordinance for the 1983-84 fiscal year. The case was presented to the trial court upon a set of stipulated facts, and no other evidence...

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