Danny's, Inc. v. City of Muscle Shoals

L. CHARLES WRIGHT, Retired Appellate Judge.

Danny’s, Inc., and other establishments engaged in the sale of alcoholic beverages in Colbert County, individually and as representatives of a class, filed a complaint against the cities of Muscle Shoals and Sheffield, alleging that the imposition of the local tax on the sale of beer was in violation of the Alabama Uniform Beer Tax, § 28-3-190(e), Code 1975. Danny’s requested that a plaintiff and defendant class be certified, that the municipal ordinances be found invalid, and that a refund be awarded. The cities filed motions to dismiss and…