American Bankers Life Assurance Co. of Florida v. City of Birmingham

INGRAM, Justice.

This appeal arises from the City of Birmingham’s action to collect a municipal business license tax from American Bankers Life Assurance Company of Florida (“American Bankers”). The license tax is based upon the gross premiums received on insurance policies issued to citizens of the City. After finding the tax valid and determining that, for purposes of the tax, American Bankers did transact business in Birmingham, the trial court entered a summary judgment in favor of the City for $36,376.37, the amount of the license tax and penalties due for the years 1988 through 1992.…