Legal Opinion
City of Birmingham v. Amsouth Bank, N.A.
Supreme Court of Alabama
Decided December 13, 1991No. 1900799PublishedCited by 13 opinions
1Opinion of the Court
The City of Birmingham ("the City") appeals from a judgment declaring the application and scope of the Birmingham occupational license fee (the "Occupational Tax") levied under Ordinance No. 70-75, as amended (the "Ordinance"). The appellees are AmSouth Bank, N.A.; AmSouth Financial Corporation; AmSouth Investment Services, Inc.; AmSouth Mortgage Company, Inc.; and the First National Bank of Birmingham, Alabama (collectively referred to as "AmSouth").
Following an audit of AmSouth in 1989 ("the audit"), the City assessed AmSouth $130,101.21 for unpaid occupational tax, interest, and penalties,…
2Cases cited11 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Alabama Farm Bureau Mut. v. City of HartselleSupreme Court of Alabama · 1984
- League of Women Voters v. RenfroSupreme Court of Alabama · 1974
- John Deere Co. v. GambleSupreme Court of Alabama · 1988
- Advertiser Co. v. HobbieSupreme Court of Alabama · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- McCullar v. UNIV. UNDERWRITERS LIFE INS.Supreme Court of Alabama · 1996
- Ex Parte Exxon Mobil Corp.Supreme Court of Alabama · 2005
- Ex Parte HealthSouth Corp.Supreme Court of Alabama · 2007
- Alabama Department of Revenue v. National Peanut Festival Ass'nCourt of Civil Appeals of Alabama · 2008
- PRIME LITHOTRIPTER OPER. v. LithoMedTech of Alabama, LLCCourt of Civil Appeals of Alabama · 2001
8 more not listed; retrieve them via the Exa API.