HOWELL LUMBER CO., INC. v. City of Tuscaloosa

Howell Lumber Company, Inc., appeals from a judgment of the Tuscaloosa County Circuit Court declaring, among other things, that pursuant to Ala. Code 1975, § 11-51-91, the City of Tuscaloosa has the power to assess and collect license taxes from businesses located outside its corporate limits but within its three-mile "police jurisdiction," a term used to refer to a three-mile zone adjacent to the corporate limits of cities having 6,000 or more inhabitants. See Ala. Code 1975, § 11-40-10. The City cross-appeals that portion of the trial court's judgment directing a refund of "excess" license…