Town of Mulga v. Town of Maytown

Maytown, a municipal corporation, enacted a business license ordinance imposing an excise tax on businesses engaged in the manufacture or distribution of gas within its municipal limits. The ordinance, in pertinent part, reads as follows:

"An ordinance entitled An Ordinance to prescribe and fix licenses for . . . businesses . . . in the Town of Maytown . . . and fixing a penalty for the violation thereof:

". . . .

"Section 1. That the following be and is hereby declared to be the schedule of licenses for . . . businesses . . . engaged in or carried on in the Town of Maytown, Alabama, and each…