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MOBILE MARINE RADIO, INC. v. CITY OF MOBILE

2960808.

719 So.2d 213 (1997)

MOBILE MARINE RADIO, INC. v. CITY OF MOBILE.

Court of Civil Appeals of Alabama.

Rehearing Denied October 24, 1997.

Certiorari Quashed July 17, 1998.

Attorney(s) appearing for the Case

J. Stephen Harvey of Hand Arendall, L.L.C., Mobile, for appellant.

Wanda J. Cochran, Asst. City Atty., Mobile, for appellee.

Alabama Supreme Court 1970302.

MONROE, Judge.

The City of Mobile sued Mobile Marine Radio, Inc., to recover taxes, penalties, and interest it claims Mobile Marine owed the city for tax years 1990 through 1996. Mobile Marine contended that it was exempt from paying local license taxes because, it says, the city ordinance authorizing those taxes specifically exempted those portions of a business's earnings that were derived through interstate commerce. The trial...

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