Hoffmann v. City of Syracuse

This is a motion to dismiss the complaint upon the ground that it does not state facts sufficient to constitute a cause of action.

The action is by a retail liquor store operator and the Central New York Liquor Dealers’ Association, Inc., for a judgment declaring that the City of Syracuse retail sales tax is inapplicable to sales of alcoholic beverages in sealed packages for off-premises consumption or, in the alternative, that the tax is to *585be computed only on the retail price of bottled liquor less Federal and State excise taxes included therein.

An action for declaratory judgment is a proper…