REED v. CITY OF NEW ORLEANS

No. 91-CA-1565.

593 So.2d 368 (1992)

Arny Ray REED, Jerry T. Boyce, and Five M. Enterprises, Inc. d/b/a Triangle Shell v. The CITY OF NEW ORLEANS and Paul C. Mitchell, Jr., Director of Finance of the City of New Orleans.

Supreme Court of Louisiana.

Rehearing Denied February 20, 1992.


Attorney(s) appearing for the Case

Joel Phillip Loeffelholz, New Orleans, William Aaron, City Atty., Dan Brian Zimmerman, Deputy City Atty., for appellant.

William Francis Grace, Jr., Chaffe, McCall, Phillips, Toler & Sarpy, New Orleans, for appellee.

William J. Guste, Jr., Atty. Gen., Jesse James Marks, Asst. Atty. Gen., for State of La.


HALL, Justice.

Plaintiffs, purchasers, consumers, and a retailer of tobacco products, filed suit against the City of New Orleans seeking to have the city ordinance imposing a "tobacco consumption privilege tax" declared invalid in that (1) imposition of the tax was not authorized by the legislature and approved by a majority of the electors as required by LSA-Const. Art. VI, § 29, and (2) the ordinance was not enacted at a regular meeting of the city council...

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