City of Tuscaloosa v. Tuscaloosa Vending Co.

MADDOX, Justice.1

The issue in these appeals is whether the City of Tuscaloosa can impose on businesses located within its corporate limits a li*14cense fee based upon the gross receipts of those businesses despite the fact that some of those receipts are derived from transactions conducted outside the city’s corporate limits.

The facts were stipulated to by the parties. Plaintiffs in No. 87-454 are Tuscaloosa Vending Company, Inc., and Kyle Office Supply, Inc.; both are businesses located within the corporate limits of Tuscaloosa. Both do business within the city, but they also do business…