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CIRCLE FOOD STORES, INC. v. CITY OF NEW ORLEANS

No. 93-CA-0332.

620 So.2d 281 (1993)

CIRCLE FOOD STORES, INC., A/K/A Circle Foods Store, Inc., on Its Behalf and on Behalf of All Similarly Situated Class Members v. The CITY OF NEW ORLEANS and Paul Mitchell, Jr., Director of Finance of the City of New Orleans.

Supreme Court of Louisiana.

Rehearing Denied September 2, 1993.

Attorney(s) appearing for the Case

William D. Aaron, Jr., City Atty., Dan Zimmerman, Brett J. Prendergast, New Orleans, for applicant.

William F. Grace, Jr., Andrew Rinker, Jr., Charles P. Blanchard, Chaffe, McCall, Phillips, Toler & Sarpy, New Orleans, for respondent.

HALL, Justice.*

In Reed v. City of New Orleans, 593 So.2d 368 (La.1992), this court found that the City of New Orleans Tobacco Consumption Privilege Tax ("Tobacco Tax I") imposed a sales, use and consumption tax exceeding three percent and was enacted by the City Council without legislative authorization and voter approval; thus, we held Tobacco Tax I unconstitutional as violative of La. Const...

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