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BEDINGFIELD v. JEFFERSON COUNTY

87-316.

527 So.2d 1270 (1988)

Hoyt BEDINGFIELD, Jr., in his capacity as the acting director of finance of the City of Birmingham, et al. v. JEFFERSON COUNTY, et al.

Supreme Court of Alabama.

May 20, 1988.

Attorney(s) appearing for the Case

Donald V. Watkins of Watkins, Carter & Knight and Joe R. Whatley, Jr., of Falkenberry & Whatley and David A. Sullivan and Samuel Fisher, Birmingham, for appellants.

Edwin A. Strickland, Birmingham, for appellees.

Guy Larry Tipton, Birmingham, for amicus curiae Alabama AFL-CIO and the public employees local union No. 1317, Laborers Intern. Union of North America.

William R. Tillery, Birmingham, for amicus curiae Birmingham Area Chamber of Commerce.

Frank C. Ellis, Jr., of Wallace, Ellis, Head & Fowler, Columbiana, for amicus curiae Shelby County.

BEATTY, Justice.

This is an appeal by Hoyt Bedingfield, Jr., as acting director of finance of the City of Birmingham, and the City of Birmingham from a judgment upholding a Jefferson County ordinance, specifically Ordinance No. 1120, establishing an occupational tax. We affirm.

The action was filed on October 19, 1987, and was consolidated for trial with the case of Carolyn Phillips, et al. v. Jefferson County Commission.

Ordinance No. 1120...

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