S & L Beverages and Blends, Inc. v. Ritchie

This is a tax case.

S L Beverages and Blends, Inc. (S L) filed a complaint in the circuit court against the Director of the Department of Revenue of Jefferson County and the members of the Jefferson County Commission (County), claiming that the County should not be permitted to charge its gross receipts tax on the forty-eight percent liquor taxes paid by S L to the Alabama Alcoholic Beverage Control Board (ABC Board). The County filed a counterclaim for all amounts due and owing to the County by S L because of deductions of taxes paid to the ABC Board from gross receipts returns. The trial…