Guthrie Enters., Inc. v. City of Decatur

KENNEDY, Justice.

Guthrie Enterprises, Inc. (“Guthrie”), which does business as “Windmill Beverages,” filed an action against the City of Decatur, (the “City”), seeking a declaration that the term “gross receipts” in the Code of Decatur, Alabama, § 2.5-39(7), does not include Alabama’s tax on the liquor, Ala. Code 1975, § 28-3-200 et seq., that Guthrie sells at retail. That City ordinance charges a “license tax of ten (10) percent of the gross receipts of [Guthrie’s] business derived from the sale of all alcoholic beverages, except beer and table wine.” Guthrie’s action also seeks a refund of…