Super Flea Market of Chattanooga, Inc. v. Olsen

OPINION

DROWOTA, Justice.

The single issue presented on appeal is the constitutionality of the business tax on exhibitors at “antique malls, flea markets, craft shows, antique shows, gun shows and auto shows.” T.C.A. § 67-4-709(a)(5). The statute is challenged by an operator and certain exhibitors at a flea market located in Chattanooga. The Defendants are the Commissioner of Revenue of the State of Tennessee, the Hamilton County Court Clerk and the Chattanooga City Treasurer. Since the case involves state revenues and since the constitutionality of the statute is the sole determinative…