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CITY OF ARAB v. CHEROKEE ELEC. CO-OP.

1930788, 1930949 and 1931057.

673 So.2d 751 (1995)

CITY OF ARAB, Alabama v. CHEROKEE ELECTRIC COOPERATIVE, et al. CHEROKEE ELECTRIC COOPERATIVE, et al. v. CITY OF CENTRE, et al. CITY OF GAYLESVILLE, Alabama v. CHEROKEE ELECTRIC COOPERATIVE.

Supreme Court of Alabama.

Opinion Dismissing Rehearing Applications December 22, 1995.

Attorney(s) appearing for the Case

Robert D. Thorington, Wendell Cauley and Pamela L. Mable of Thorington & Gregory, Montgomery, for City of Arab.

Herbert S. Sanger, Jr. of Wagner, Myers & Sanger, P.C., Knoxville, Tennessee, and William D. Scruggs of Scruggs & Jordan, P.A., Fort Payne, for Cherokee Electric Cooperative, Arab Electric Cooperative, Joe Wheeler Electric Membership Corporation, Marshall-DeKalb Electric Cooperative, North Alabama Electric Cooperative, and Sand Mountain Electric Cooperative.

Albert L. Shumaker, Centre, and L. Vastine Stabler, Jr. of Walston, Stabler, Wells, Anderson & Bains, Birmingham, for the City of Centre, the Town of Gaylesville, and the Town of Leesburg.

James H. Evans, Atty. Gen., Ron Bowden, Chief Counsel, Department of Revenue, and Asst. Atty. Gen., J. Wade Hope, Asst. Counsel, Department of Revenue, and Asst. Atty. Gen., amicus curiae State of Alabama Department of Revenue, in support of municipalities.

PER CURIAM.

Cherokee Electric Cooperative, Arab Electric Cooperative, Joe Wheeler Electric Membership Corporation, Marshall-DeKalb Electric Cooperative, North Alabama Electric Cooperative, and Sand Mountain Electric Cooperative (the Cooperatives), appeal from a judgment of the Circuit Court of Cherokee County holding valid municipal business privilege taxes assessed by municipalities1 on the cooperatives. The cooperatives all distribute...

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