City of Birmingham v. Stacy Williams Co., Inc.

This is an appeal by the City of Birmingham from a final judgment on the pleadings which declared Section 4 (a) of the License Code of the City of Birmingham unconstitutionally discriminatory as to The Stacy Williams Company, Inc., a corporation. The judgment also declared that Section 4 (a) excluded from gross receipts of Stacy Williams the Alabama Sales Tax imposed by Article 9 of Title 51, Code 1940, as amended.

We disagree with the trial court on both points and will reverse.

Section 4 (a) provides:

"* * * Where the amount of the license is based upon the gross receipts, the term `gross…