Ex Parte City of Leeds
Supreme Court of Alabama
1Opinion of the Court
We granted certiorari in this case to determine whether the City of Leeds properly applied the business license tax to Continental Electric Company, a business located within the police jurisdiction of the city. We affirm the judgment of the Court of Civil Appeals, 473 So.2d 1056.
Pursuant to Alabama Code 1975, § 11-51-91, a municipality may collect license taxes from businesses located outside its corporate limits but within its police jurisdiction, to defray the cost of municipal services provided to those businesses.
Continental Electric brought a suit against the City of Leeds, contending…
Also in this document: Dissent.
2Cases cited6 opinions
- Van Hook v. City of SelmaSupreme Court of Alabama · 1881
- Alabama Power Co. v. City of Carbon HillSupreme Court of Alabama · 1937
- Hawkins v. City of PrichardSupreme Court of Alabama · 1947
- City of Hueytown v. BurgeSupreme Court of Alabama · 1977
- Continental Elec. Co. v. City of LeedsCourt of Civil Appeals of Alabama · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- STATE DEPT. OF REVENUE v. Reynolds Metals Co.Supreme Court of Alabama · 1988
- Marks v. TenbrunselSupreme Court of Alabama · 2005
- City of Prattville v. JoynerSupreme Court of Alabama · 1995
- Ex Parte City of TuscaloosaSupreme Court of Alabama · 1999
- Ex Parte City of RobertsdaleSupreme Court of Alabama · 1988
16 more not listed; retrieve them via the Exa API.