State v. Franklin County Cooperative, Inc.

EDWARD N. SCRUGGS, Retired Circuit Judge.

This is a license fee or license tax case.

The State of Alabama, through the Department of Revenue (the State), made final assessments against the Franklin County Cooperative (the cooperative), totaling $159.48 for the four years of 1980 through 1983, for a store license fee, an annual license tax for selling motor vehicle accessories, and an annual license tax for selling soft drinks. Thereafter, correct procedures were duly followed and a proper appeal was effected by the cooperative to the circuit court. There, the parties filed a written stipulation…