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CITY OF MOBILE v. M.A.D., INC.

1930116.

684 So.2d 1283 (1996)

CITY OF MOBILE v. M.A.D., INC., d/b/a Lumberyard Cafe.

Supreme Court of Alabama.

Rehearing Denied September 6, 1996.

Attorney(s) appearing for the Case

Wanda J. Cochran, Asst. City Atty., and John R. Lockett, City Atty., Mobile, for Appellant.

W. Lewis Garrison, Jr. and Ezra B. Perry, Jr. of Corley, Moncus & Ward, P.C., Birmingham, for Appellee.

J. Kenneth Smith, League Counsel, Montgomery, for Amicus Curiae Alabama League of Municipalities, in support of appellant.

PER CURIAM.

The dispositive issue presented in this case is whether Alabama's 56% tax on liquor, see Ala.Code 1975, § 28-3-200 et seq., is a tax levied on liquor retailers or whether it is a tax levied on consumers. This is not the first time this issue has been presented to this Court. For a better understanding of this case, see Guthrie Enterprises, Inc. v. City of Decatur, 595 So.2d 1358...

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