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FAST PHONES, INC. v. CITY OF MONTGOMERY

1002017.

842 So.2d 617 (2002)

FAST PHONES, INC. v. CITY OF MONTGOMERY.

Supreme Court of Alabama.

Rehearing Denied August 30, 2002.

Attorney(s) appearing for the Case

Thomas R. DeBray and Carla Cole Gilmore of Kaufman & Rothfeder, P.C., Montgomery, for appellant.

Robert Black, Jr., and Doy Leale McCall III of Hill, Hill, Carter, Franco, Cole & Black, P.C., Montgomery, for appellee.

PER CURIAM.

The City of Montgomery ("the City") assessed Fast Phones, Inc., a license fee in the amount of $12,000, pursuant to City of Montgomery License Ordinance No. 48-91, § 19C-21i, which authorizes the City to collect a license fee from any "person, firm, or corporation which operates a telephone exchange or exchanges within the City." Fast Phones paid the license fee under protest and appealed the assessment to the City's Board of Revenue Appeals ("the...

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