City of Lebanon Junction v. Cellco Partnership

OPINION

HUDDLESTON, Judge:

The City of Lebanon Junction appeals from a summary judgment declaring unconstitutional an ordinance imposing a license tax upon persons, firms or corporations engaged in commercial transmission of voice, picture or data by non-land line *762means within the city limits using structures thirty feet or more in height.

CELLCO Partnership, d/b/a Verizon Wireless, erected a cellular telephone transmission tower, more than thirty feet in height, within the city limits of Lebanon Junction for transmitting voice communications by non-land line means for commercial purposes. On…