Smith v. City of Pigeon Forge

OPINION

FONES, Justice.

This declaratory judgment action seeks to have ordinance 143 of the City of Pigeon Forge and its enabling act, chapter 808, Public Acts of 1976, declared unconstitutional. Ordinance 143 levies a privilege tax of one percent upon the gross receipts of all business conducted in Pigeon Forge. The City of Pigeon Forge and the attorney general answered denying that the ordinance or the statute are unconstitutional, and all parties filed motions for summary judgment, supported by affidavits. The trial court found that there was no genuine issue as to any material fact, granted…