City of Wellston v. SBC Communications, Inc.

STITH, Judge.

This is one of four companion cases decided on this date. Each case involves claims that the “Municipal Telecommunications Business License Tax Simplification Act” (“Act”) 1 unconstitutionally regulates and prohibits collection by municipalities of business license taxes on telecommunication companies for wireless or long-distance service already provided by those companies before the law was enacted.

Unlike its three companion cases, 2 this case requires that before reaching the constitutionality of the Act this Court must determine whether plaintiffs, the cities of Wellston and…