Barron-Leggett Elec., Inc. v. Dept. of Revenue

This is an appeal from a judgment in circuit court sustaining an assessment of taxes by the State of Alabama under Title 51, Sec. 596 (1), Code of Alabama (1940), known as Highway Contractors Gross Receipts Tax.

The pertinent part of the statute is as follows:

"(1) There is hereby levied . . . a privilege or license tax . . . as follows:

"Upon every person, firm or corporation engaged . . . in the business of contracting to construct, reconstruct or build any public highway, road, bridge, or street, an amount equal to five percent (5%) of the gross receipts of such business. . . .. . . . .

"(4)…