Legal Opinion

Admiralty Suites And Inns, LLC v. Shelby County, Tennessee

Court of Appeals of Tennessee

Decided November 24, 2003No. W2002-02155-COA-R3-CVPublishedCited by 8 opinions

1Opinion of the Court 1

OPINION

2Opinion of the Court · HighersAlan E. Highers, J.

in which DAVID R. FARMER, J., and HOLLY M. KIRBY, J., joined.

This case involves the constitutionality of TenmCode Ann. § 67-4-1425, which governs occupancy taxes on hotels and motels. After conducting a hearing on the matter, the lower court found the statute constitutional. For the following reasons, we affirm in part and reverse in part the finding of the trial court.

Facts and Procedural History

This case involves the constitutionality of subsections (c) and (d) of Tenn.Code Ann. § 67-4-1425 (2003), which deal with occupancy taxes on hotels and motels. The Plaintiffs/Appellants…

3Cases cited14 opinions

  1. Cowden v. Sovran Bank/Central SouthTennessee Supreme Court · 1991
  2. Northland Insurance Co. v. StateTennessee Supreme Court · 2000
  3. State v. Brown & Williamson Tobacco Corp.Tennessee Supreme Court · 2000
  4. City of Tullahoma v. Bedford CountyTennessee Supreme Court · 1997
  5. First American Trust Co. v. Franklin-Murray Development Co., L.P.Court of Appeals of Tennessee · 2001

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4Cited by8 opinions

  1. Dr. Pepper Pepsi-Cola Bottling Company of Dyersburg, LLC v. Reagan Farr, Commissioner of Tennessee Department of RevenueCourt of Appeals of Tennessee · 2011
  2. Beverly Beal v. Benton CountyCourt of Appeals of Tennessee · 2014
  3. Beverly Beal v. Benton CountyCourt of Appeals of Tennessee · 2014
  4. Chuck's Package Store v. City of MorristownTennessee Supreme Court · 2018
  5. Chuck's Package Store v. City of MorristownCourt of Appeals of Tennessee · 2016

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