Lake Lanier Theatres v. Hall County

Hawes, Justice.

The principal question presented by this appeal is whether the imposition of a business license tax by Hall County upon places of amusement charging an admission fee and excluding therefrom places of amusement which do not charge an admission fee but derive their revenue from other charges, violates the due process and equal protection clauses of the Federal and State Constitutions. At the 1970 session of the General Assembly there was proposed a local constitutional amendment applicable to Hall County which authorized the Board of Commissioners of Hall County, Georgia, to…