City of Newport v. Frankel

Opinion of the Court by

Judge Clay

— Affirming.

The city of Newport appeals from a judgment declaring invalid that portion of its license ordinance imposing an occupational tax on moving picture theatres charging an admission fee of more than 15 cents, and having a seating capacity of not less than 750 nor more than 1,500.

The particular provision involved is subsection 120b of section 9, which is as follows:

“Where the seating capacity exceeds 750 and does not exceed 1,500:

“If an admission fee of not more than 10 cents is charged, $300.00.

“If an admission fee of more than 10 cents and not more…