Cellular One, Inc. v. Emanuel County

Ruffin, Judge.

Emanuel County filed two class actions against Cellular One, Inc. and Alltel Mobile Communications of Georgia, Inc. (“defendants”). In both actions, Emanuel County alleged that the defendants were collecting local option sales taxes from their customers but were not properly reporting the collection of the taxes to the State Revenue Commissioner (“commissioner”). Emanuel County further alleged that, as a result of the improper reporting, it and other similarly situated counties were not receiving the proper amount of local tax revenues from the commissioner. In both actions…