City of Millbrook v. Tri-Community Water System

In November 1994, the City of Millbrook notified Tri-Community Water System ("Tri-Com") that the City claimed a business license tax on Tri-Com's gross receipts, pursuant to the Code of Millbrook, § 84-10-20. Tri-Com filed a declaratory judgment action in response, requesting that the trial court hold that the City could not impose the business license tax on Tri-Com and requesting that the court permanently enjoin the City from attempting to collect the tax. After the City filed an answer and the trial court held a hearing on the matter, the trial court granted the declaratory judgment and…