Sexton v. City of Jonesboro

Hines, Justice.

The issue is whether the City of Jonesboro’s occupational tax ordinance 1 operates as an unconstitutional precondition on the practice of law, and therefore, impermissibly regulates the practice of law. For the reasons set forth below, we conclude that it does.

The City of Jonesboro enacted an ordinance to provide for a new system of occupational tax regulations. 2 The ordinance, as amended, establishes that for the year 1995 and succeeding years thereafter, an occupational tax be levied on persons engaged in any business, trade, profession, or occupation in the city. 3 It…