City of Birmingham v. Sales Promotions, Inc.

HARWOOD, Presiding Judge.

The issue.on this appeal is whether the appellee is liable for a license tax imposed by appellant’s ordinance Number 1414-F, Section One, Subsection 241, which is:

“241 — Trading Stamps, Coupons, Etc. — Each person, firm or corporation engaged in the business of selling, issuing, or otherwise distributing any trading stamps, coupons, certificates or other similar devices redeemable or purporting to be redeemable in partial or full payment of goods, wares, merchandise, services or' other things of value shall pay an annual license equal to three per centum of the gross…