Metropolitan Government of Nashville & Davidson County v. Motel System, Inc.

OPINION

COOPER, Justice.

Motel Systems, Inc., filed this action in the Chancery Court of Davidson County seeking to recover $1,000.00 of the $2,000.00 in taxes paid to the Metropolitan Government of Nashville and Davidson County, Tennessee, for the privilege of selling at retail alcoholic beverages for consumption on premises located in the urban service district of Metro Nashville. Plaintiff alleged that the defendant had erroneously assessed and levied a $1,000.00 privilege tax as an urban service district and a $1,000.00 privilege tax as a general service district, though authorized to…