Merchants Cigar & Candy Co. v. City of Birmingham

FOSTER, Justice.

The question in this case is the proper computation of the amount of the “gross receipts” from appellant’s wholesale tobacco business on which a city license tax is imposed. The city ordinance laying the tax is in broad terms, with no exceptions and nothing to restrict the all-inclusive application thereby indicated. It relates to “tobacco and snuff (wholesale), including cigarettes.” It is insisted that there should not be included in appellant’s “gross receipts” for such sales the amounts which appellant shall have paid the State and city (under a different ordinance) for…