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CITY OF BIRMINGHAM v. AmSOUTH BANK, N.A.

1900799.

591 So.2d 473 (1991)

CITY OF BIRMINGHAM, et al. v. AmSOUTH BANK, N.A., et al.

Supreme Court of Alabama.

December 13, 1991.

Attorney(s) appearing for the Case

Robert A. Jones, Jr. of Jones & Davis, P.C. and James C. Huckaby, Jr., Stephen L. Poer, James L. Richey and Ross N. Cohen of Haskell Slaughter Young & Johnston, P.A., Birmingham, for appellants.

James D. Pruett, Birmingham, for appellees.

Marshall Timberlake, William E. Shanks, Jr., James A. Bradford and Dana L. Thrasher of Balch & Bingham, Birmingham, for amici curiae Alabama Power Co., Energen Corp., O'Neal Steel, Inc., South Central Bell Telephone Co., Stockham Valves & Fittings, Inc. and Torchmark Corp.

SHORES, Justice.

The City of Birmingham ("the City") appeals from a judgment declaring the application and scope of the Birmingham occupational license fee (the "Occupational Tax") levied under Ordinance No. 70-75, as amended (the "Ordinance"). The appellees are AmSouth Bank, N.A.; AmSouth Financial Corporation; AmSouth Investment Services, Inc.; AmSouth Mortgage Company, Inc.; and the First National Bank of Birmingham, Alabama (collectively referred to as "AmSouth...

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