MIRE v. CITY OF LAKE CHARLES

No. 88-CA-1576.

540 So.2d 950 (1989)

Francis E. MIRE v. CITY OF LAKE CHARLES.

Supreme Court of Louisiana.

Rehearing Denied April 20, 1989.


Attorney(s) appearing for the Case

Gregory W. Belfour, City Atty., for appellant City of Lake Charles.

R. Gordon Kean, Jr., Brian F. Blackwell, Baton Rouge, for appellant, Louisiana Municipal Association.


LEMMON, Justice.

This appeal presents the question of the constitutionality of a municipal ordinance which levied a graduated occupational license tax on attorneys conducting business in the City of Lake Charles. The principal issues are (1) whether the tax is a municipal income tax violative of La. Const. art. VII, § 4(C), and (2) whether the tax interferes with this court's exclusive right to regulate the practice...

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