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WESTERN FOODS, INC. v. WEISS

No. 98-612.

992 S.W.2d 100 (1999)

338 Ark. 140

WESTERN FOODS, INC., and Beverly Enterprises, Inc., Appellants, v. Richard WEISS, Director of Arkansas Department of Finance & Administration; Tim Leathers, Commissioner of Revenue of the State of Arkansas; Floyd Villines, Pulaski County Judge; James Daily, Mayor of Little Rock; and Jimmie Lou Fisher, Treasurer of the State of Arkansas, Appellees.

Supreme Court of Arkansas.

June 17, 1999.

Attorney(s) appearing for the Case

Harley Law Firm, by: John H. Haley, Little Rock, for appellants.

Amanda Mankin and Karla Burnett, Little Rock, for appellant Villines.

Thomas M. Carpenter, Little Rock, for appellee Dailey.

Beth B. Carson, Little Rock, for appellees Weiss and Leathers.

W.H."DUB" ARNOLD, Chief Justice.

This is a case involving the interpretation of Act 536 of 1991, codified as Ark. Code Ann. § 26-74-212 (Repl.1997), Ordinance No. 16,496 of the City of Little Rock, and Ordinance No. 95-OR-42 of Pulaski County, Arkansas. The relevant facts are not in dispute.

In 1982, by Ordinance NO. 82-OR-12, Pulaski County levied a one percent local sales tax, pursuant to the authority granted...

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