City of Birmingham v. Sansing Sales of Birmingham, Inc.

The City of Birmingham ("City") commenced this action in the Circuit Court of Jefferson County, seeking to preliminarily enjoin Sansing Sales of Birmingham, Inc. ("Sansing"), from conducting business within the City until Sansing had paid all delinquent and unpaid license fees and penalties. The City's request for a preliminary injunction was denied, conditioned on Sansing's posting a $5,000 bond. After hearing ore tenus testimony, the trial court held that Sansing was a " 'merchandise broker' as that term is defined in Section 164(b) of the License Tax Law of the City of Birmingham when it…