RADIOFONE, INC. v. CITY OF NEW ORLEANS

No. 92-CA-1271.

615 So.2d 1067 (1993)

RADIOFONE, INC. v. The CITY OF NEW ORLEANS, the Council of the City of New Orleans, Dorothy Mae Taylor, Council Woman-At-Large, Joseph I. Giarrusso, Councilman-At Large, James Singleton, Lambert C. Bossiere, Johnny Jackson, Jr. and Sidney J. Barthelemy, Mayor of the City of New Orleans.

Court of Appeal of Louisiana, Fourth Circuit.

Suspensive Appeal Granted April 30, 1993.


Attorney(s) appearing for the Case

Charles W. Lane, III, William M. Backstrom, Jr., Pauline F. Hardin, Nan Roberts Eitel, M. Megan Shemwell, Katy W. Kimbell, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, New Orleans, for intervenors/appellants.

Donald E. Theriot, Regina S. Wedig, Bordelon, Hamlin, Theriot & Hardy, New Orleans, for appellant (Radiofone, Inc.)

William D. Aaron, Jr., City Atty., Dan Zimmerman, Chief Deputy City Atty., Brett J. Prendergast, Chief of Civ. Litigation, New Orleans, for appellees.

Before KLEES, LOBRANO and PLOTKIN, JJ.


LOBRANO, Judge.

The narrow issue presented in this appeal is whether or not the tax enacted by the New Orleans City Council in Ordinance Number 14211 M.C.S.1 and referred to by the City as a "gross receipts tax" on telecommunications services is, in reality, an occupational license tax subject to the limitations of Article VI, Section 28 of the Louisiana Constitution of 1974. The City's tax, designated as Section 52-200 et seq., of the...

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