M & ASSOCIATES, INC. v. CITY OF IRONDALE

1962143.

723 So.2d 592 (1998)

M & ASSOCIATES, INC. v. CITY OF IRONDALE.

Supreme Court of Alabama.

Rehearing Denied October 16, 1998.


Attorney(s) appearing for the Case

Susan S. Wagner, Frank S. James III, and Elise B. May of Berkowitz, Lefkovits, Isom & Kushner, P.C., Birmingham, for appellant.

Frank R. Parsons, Birmingham, for appellee.

Kenneth Smith, league counsel, for amicus curiae Alabama League of Municipalities.


HOUSTON, Justice.

This appeal concerns the validity of a city ordinance that bases the amount to be paid for a business license on the total gross receipts from the sales of the business both from its facilities inside the city limits and from its facilities outside the city limits. The trial court entered a judgment upholding the ordinance. We reverse and remand.

M & Associates, Inc., d/b/a Industrial Electric Supply Company, is an Alabama corporation...

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