Legal Opinion
City of Birmingham v. Alabama Gas Corp.
Supreme Court of Alabama
Decided April 20, 1990No. 89-136PublishedCited by 3 opinions
1Opinion of the Court
STEAGALL, Justice.
The City of Birmingham appeals from the summary judgment in favor of Alabama Gas Corporation (hereinafter referred to as “Alagaseo”) in Alagasco’s action for a declaratory judgment. At issue is the definition of “gross receipts” under Ala.Code 1975, § 11-51-129.
Section 11-51-129 permits municipalities to charge utilities a license tax of no more than three percent “of the gross receipts of the business done by the utility in the municipality during the preceding year.” The City of Birmingham interpreted “gross receipts” to include the amounts Alagaseo is required to collect…
2Cases cited5 opinions
- Pure Oil Co. v. StateSupreme Court of Alabama · 1943
- Ross Jewelers, Inc. v. StateSupreme Court of Alabama · 1953
- City of Birmingham v. Stacy Williams Co., Inc.Supreme Court of Alabama · 1978
- Merchants Cigar & Candy Co. v. City of BirminghamSupreme Court of Alabama · 1944
- State v. Automatic SalesSupreme Court of Alabama · 1964
3Cited by3 opinions
- Guthrie Enters., Inc. v. City of DecaturSupreme Court of Alabama · 1992
- Winn-Dixie Montgomery, Inc. v. WrightSupreme Court of Alabama · 1993
- Guthrie Enters., Inc. v. City of DecaturSupreme Court of Alabama · 1992