Town of Westover v. Bynum

THOMAS, Judge.

The Town of Westover (“the Town”) appeals from a judgment determining that it is estopped from collecting sales taxes and business-license fees from James Bynum and J & F Enterprises, LLC, d/b/a The 51 Country Store (“the Country Store”). This is the second time the parties have appeared before this court. See Town of Westover v. Bynum, 68 So.3d 840 (Ala.Civ.App.2011). The facts underlying the dispute between the Town and Bynum and the Country Store are set out in that opinion:

“The parties submitted a joint stipulation of the relevant facts to the trial court. The Country Store…