Crosslin v. City of Muscle Shoals

I

On 20 April 1982, the Alabama Legislature enacted Act 82-344, Acts of Alabama (H. 165); it was approved by the Governor to become effective at midnight 30 September 1982. Act 82-344 (now § 28-3-190, Code 1975) was enacted to "regulate the taxation of beer by levying an exclusive statewide local privilege or excise tax" on the sale of beer and provide for the collection and distribution of the proceeds of the tax.

The City of Muscle Shoals objected to Act 82-344, alleging its enforcement would result in a loss of revenue to the City in excess of $380,000 annually. Testimony supporting that…