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INTERIOR CABARET, HOTEL, REST. & RETAILERS ASS'N v. FAIRBANKS NORTH STAR BOROUGH

No. S-11481.

135 P.3d 1000 (2006)

INTERIOR CABARET, HOTEL, RESTAURANT & RETAILERS ASSOCIATION, Appellant, v. FAIRBANKS NORTH STAR BOROUGH, Appellee.

Supreme Court of Alaska.

May 12, 2006.

Attorney(s) appearing for the Case

Peter J. Aschenbrenner, Aschenbrenner Law Offices, Inc., Fairbanks, for Appellant.

Joseph W. Miller, Assistant Borough Attorney, and A. René Broker, Borough Attorney, Fairbanks, for Appellee.

Before: BRYNER, Chief Justice, MATTHEWS, EASTAUGH, Justices.

OPINION

EASTAUGH, Justice.

I. INTRODUCTION

Interior Cabaret, Hotel, Restaurant & Retailers Association (ICHRRA) sued the Fairbanks North Star Borough to challenge a proposed sales tax on alcoholic beverages on theories the tax would be illegal and the ballot question was misleading. The borough then changed the proposed tax and the ballot question and voters approved the proposal. ICHRRA amended its complaint and challenged the enacted...

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