CITY OF HOT SPRINGS v. VAPORS THEATRE

No. 88-308.

769 S.W.2d 1 (1989)

298 Ark. 444

The CITY OF HOT SPRINGS, Arkansas, By and Through its Duly Elected Mayor, Honorable Jon L. STARR, Appellants, v. The VAPORS THEATRE RESTAURANT, INC., Appellee.

Supreme Court of Arkansas.

April 24, 1989.


Attorney(s) appearing for the Case

David M. Love, Hot Springs, for appellants.

Q. Byrum Hurst, Hot Springs, for appellee.


DUDLEY, Justice.

This case involves a special tax on mixed drinks. The specific issue is whether the City of Hot Springs may collect a three percent "hospitality" tax pursuant to an ordinance enacted by authority of Ark. Code Ann. § 26-75-602 (1987), in addition to the customary ten percent mixed drink tax collected by the City under authority of Ark.Code Ann. § 3-9-213 (1987). The circuit judge ruled that the hospitality tax could not be added on to the...

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