Fraternal Order of Eagles, Aerie No. 3263 v. White

EDWARD N. SCRUGGS, Retired Circuit Judge.

This is an amusement or entertainment gross receipts tax case.

Subject to certain provisions which are not here in controversy, the operation of bingo games for prizes or money by nonprofit organizations for charitable or educational purposes has been legal in Madison County since September 17, 1980, when amendment number 387 to the Constitution of Alabama of 1901 was proclaimed to be ratified.

As is authorized by that amendment and certain ordinances, the six nonprofit organizations who are the plaintiffs in this case were licensed by the City of…