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S & L BEVERAGES AND BLENDS, INC. v. RITCHIE

Civ. 7463.

567 So.2d 341 (1990)

S & L BEVERAGES AND BLENDS, INC. v. C.H. RITCHIE, et al.

Court of Civil Appeals of Alabama.

Rehearing Denied May 23, 1990.

Certiorari Denied August 31, 1990.

Attorney(s) appearing for the Case

Jesse P. Evans III of Najjar, Denaburg, Meyerson, Zarzaur, Max, Wright & Schwartz, Birmingham, for appellant.

Jeffrey M. Sewell, Asst. County Atty., Birmingham, for appellees.

Alabama Supreme Court 89-1335.

RUSSELL, Judge.

This is a tax case.

S & L Beverages and Blends, Inc. (S & L) filed a complaint in the circuit court against the Director of the Department of Revenue of Jefferson County and the members of the Jefferson County Commission (County), claiming that the County should not be permitted to charge its gross receipts tax on the forty-eight percent liquor taxes paid by S & L to the Alabama Alcoholic Beverage...

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