City of Little Rock v. AT&T COMMUNICATIONS OF SOUTHWEST, INC.

Upon review, I agree with the decision of the court of appeals, AT&T Communications v. City of Little Rock, 44 Ark. App. 30, 866 S.W.2d 414 (1993), concluding the challenged levy in this case is an invalidly imposed tax, rather than a fee authorized by Ark. Code Ann. § 14-200-101(a) (1987). Section 14-200-101 (a), the statutory authority claimed by the City of Little Rock for its enactment of this levy, patently empowers the City to assess “terms and conditions” for occupancy of its streets, highways, or other public places, acting by ordinance or resolution, which are then deemed to be prima…