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CITY OF BIRMINGHAM v. ALABAMA GAS CORP.

89-136.

564 So.2d 416 (1990)

CITY OF BIRMINGHAM v. ALABAMA GAS CORPORATION.

Supreme Court of Alabama.

Rehearing Denied June 22, 1990.

Attorney(s) appearing for the Case

Ronald L. Stichweh and David J. Vann of Carlton, Vann & Stichweh, and James K. Baker, City Atty., Birmingham, for appellant.

Samuel H. Franklin and David G. Hymer of Bradley, Arant, Rose & White, Birmingham, for appellee.

STEAGALL, Justice.

The City of Birmingham appeals from the summary judgment in favor of Alabama Gas Corporation (hereinafter referred to as "Alagasco") in Alagasco's action for a declaratory judgment. At issue is the definition of "gross receipts" under Ala.Code 1975, § 11-51-129.

Section 11-51-129 permits municipalities to charge utilities a license tax of no more than three percent "of the gross receipts of the business done by the utility in the municipality...

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