City of Homewood v. BHARAT, LLC

The City of Homewood ("the City") appeals from a judgment declaring invalid the City's Ordinance No. 2226 ("the ordinance"), which levied a "lodgings tax" of 6% for the privilege of furnishing accommodations within the City. We reverse that judgment and render a judgment for the City.

I. Factual Background

The ordinance, which was adopted on November 22, 2004, provides, in pertinent part:

"Section 1. That Sections One and Two of Ordinance 1969 previously adopted on November 17, 1997, and as codified as Section 6-131, entitled `Levy of Tax' of Article VII entitled `Hotel/Motel Tax' of Chapter 6,…