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PARKER v. JEFFERSON COUNTY

1991004.

796 So.2d 1071 (2000)

Carnesa T. PARKER v. JEFFERSON COUNTY.

Supreme Court of Alabama.

Rehearing Overruled April 20, 2001.

Attorney(s) appearing for the Case

Roger C. Appell, Birmingham, for appellant.

J. Vernon Patrick, Jr., and William M. Slaughter of Haskell, Slaughter & Young, L.L.C., Birmingham, for appellee.

MADDOX, Justice.

This appeal presents the following issue: Whether Jefferson County Ordinance No. 1120 (the "ordinance"), adopted September 29, 1987, imposes an occupational tax, which a county is permitted by Alabama law to impose, or whether the ordinance imposes an income tax, which Alabama law prohibits a county from imposing.1 We conclude, as did the trial judge, that the ordinance does not impose an income tax, and, therefore, is...

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