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COTTON PICKIN' FAIRS, INC. v. TOWN OF GAY

A18A0677.

816 S.E.2d 160 (2018)

COTTON PICKIN' FAIRS, INC. et al. v. TOWN OF GAY.

Court of Appeals of Georgia.

June 15, 2018.

Attorney(s) appearing for the Case

Truitt A. Mallory , Thomaston, Robert Thomas Trammell Jr. , Luthersville, for Appellants.

Dana Kristin Maine , Robert Lamar Morton , Zebulon, Matthew Michael Weiss , Atlanta, for Appellee.

In this appeal, we consider whether OCGA § 48-13-6 (b) authorized the Town of Gay ("The Town") to levy an occupation tax on the exhibitors participating in the Cotton Pickin' Fair ("The Fair"), which is held in the Town. Cotton Pickin' Fairs, Inc. and The 1911 Society, Ltd...

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