COX CABLE v. CITY OF NEW ORLEANS

No. 92-WA-2311.

624 So.2d 890 (1993)

COX CABLE NEW ORLEANS, INC. v. The CITY OF NEW ORLEANS, et al. COX CABLE NEW ORLEANS, INC. v. Paul MITCHELL, etc.

Supreme Court of Louisiana.

Rehearing Denied October 7, 1993.


Attorney(s) appearing for the Case

Dan B. Zimmerman, Brett J. Prendergast, William D. Aaron, Jr., Kathy L. Torregano, New Orleans, for applicant.

Marcel Garsaud, Jr., Martin E. Landrieu, Gordon, Arata, McCollam & Duplantis, New Orleans, for respondent.


LEMMON, Justice*.

This is a direct appeal from a judgment declaring unconstitutional an ordinance enacted by the City of New Orleans which purported to "clarify the application" of the preexisting amusement tax on the gross receipts of "admission charges" to certain amusements so as to impose the tax on the subscribers of cable television service. Also raised is the issue of whether Cox Cable New Orleans, Inc., a cable television franchisee...

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