Alabama Cellular Service, Inc. v. Sizemore

Three providers ("cellular providers") of cellular radio telecommunications services in Alabama1 filed in the circuit court a complaint for a declaratory judgment and injunctive relief under the Declaratory Judgments Act, Code 1975, §§6-6-220 et seq. They sought a declaration as to whether they are "public utilities" and subject to the levy and payment of ad valorem, license, and gross receipts taxes pursuant to statutes applying to public utilities and subject to regulation by the Alabama Public Service Commission ("PSC").2 The action was commenced on April 6, 1989, against the Commissioner…