State ex rel. Polin v. Hill

OPINION

FONES, Justice.

In this action for the writ of mandamus the issue is whether or not a municipality can refuse issuance of a license pursuant to the State Business Tax Act, T.C.A. § 67— 5801 et seq. on the grounds the applicant was in violation of one or more municipal ordinances.

The complaint filed by four (4) relators identifies them as having been engagfed in business in Gatlinburg for several years pri- or to the events giving rise to this suit. The substance of the complaint is that each had tendered the proper amount of the tax prescribed by the Business Tax Act to the official of…