McCormick v. City of Dillingham

OPINION

FABE, Justice.

I. INTRODUCTION

Fred McCormick operated a construction company in Dillingham. Contending that Dillingham's business license fee and sales tax were invalid, MeCormick refused to pay or collect either. Dillingham sued MceCor-mick personally to collect the fees, taxes, and penalties that it believed McCormick owed. The superior court granted partial summary judgment to the city, concluding that the license fee and sales tax were valid. After a bench trial, the superior court further determined that McCormick should be held personally liable. We affirm the superior court on…