The CITY OF NEW ORLEANS
v.
Al SCRAMUZZA and the Class of Resident Tax-Payers of the City of New Orleans Earnings Tax, William Sanchez, Kenneth C. Fonte and Colleen Conrad Fonte and the Class of Non-Resident Tax-Payers of the City of New Orleans Earnings Tax, and Donald Johnston, in his Capacity as President of/and D.H. Holmes Co., Ltd. and the Class of Employers of Taxpayers of the City of New Orleans Earnings Tax.
Supreme Court of Louisiana.https://leagle.com/images/logo.png
May 18, 1987.
May 18, 1987.
Attorney(s) appearing for the Case
Okla Jones, City Atty., Jackson P. McNeely, Thomas W. Milliner, Bruce E.
Naccari, Deputy City Attys., Eleanor K. Roemer, Asst. City Atty., Donald R. Mintz, Ellis Murov, Timothy Francis, McGlinchey, Stafford, Mintz, Cellini & Long, Mack E. Barham, Galen S. Brown, M. Lizabeth Talbott, Gail N. Wise, Barham & Churchill, New Orleans, for applicant.
Jessie Guillot, Cy Courtney, Maurice E. Clark, New Orleans, Anthony R. Messina, Metairie, Louis G. Gruntz, Jr., Jefferson, James Arceneaux, Metairie, Craig C. Cimo, Asst. Parish Atty., Gretna, Walter Reed, Dist. Atty., Lane Carson, Asst. Dist. Atty., Covington, John Rowley, Dist. Atty., Marcel Gueniot, William Schuler, Asst. Dist. Attys., Chalmette, Richard D. Faulkner, New Orleans, Lawrence Chehardy, Metairie, R. Lawrence Kurt, New Orleans, Louis L. Robein, Metairie, Gilbert R. Buras, Jr., New Orleans, Gardner, Robein & Healey, Metairie, Kenneth C. Fonte, New Orleans, for defendants.
Supreme Court of Louisiana.
COLE, Justice.
The issue presented is whether or not the New Orleans Earnings Tax Ordinance1, No. 11, 416 M.C.S., imposes an "income tax" and is, therefore, unconstitutional under Article VII, Section 4(C) of the Louisiana Constitution of 1974. The lower court ruled the ordinance unconstitutional. For the reasons to follow, we affirm.
The City of New Orleans (City) filed this declaratory action seeking a determination of the legality...
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