BENHAM, Judge.
Appellant enacted an ordinance adopting for 1983 an occupation tax on businesses within its corporate limits. Appellees paid the tax under protest, then filed claims for refunds. When the claims were denied, appellees brought this suit, contending that appellant lacked authority to impose the tax. This appeal is from the grant of summary judgment to the plaintiff-taxpayers.
Although appellant has enumerated three alleged errors, the controlling...
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