City of Birmingham v. STEGALL CO., INC.

We are concerned here with several appeals that have been consolidated. The City of Birmingham appeals from the denial of its petition to enforce license taxes alleged to be due from Stegall Company, Inc., Lenz-Ramseur, Inc., and Brown Mechanical Contractors. The above-named companies appeal from the denial of their counterclaim for a declaratory judgment that the city's license classification for air conditioning and heating contractors is null and void because it is violative of the federal and state constitutions.

The issues raised on these appeals are as follows:

1. Did the trial court…