Legal Opinion
State v. Sanderson Equipment Co., Inc.
Court of Civil Appeals of Alabama
Decided October 24, 1979No. Civ. 1924PublishedCited by 4 opinions
1Opinion of the Court
WRIGHT, Presiding Judge.
The Montgomery County Circuit Court held an ordinance of the City of Muscle Shoals enacting a sales tax within the city and its police jurisdiction to be invalid. It ■directed a refund to plaintiff of $11,485.21 in taxes collected. We affirm.
This is another in a long series of cases arising from a challenge to the enactment of a city ordinance which levies a tax or a license upon businesses outside of the city limits but within its police jurisdiction. Those cases have clearly established that the purpose of such ordinances may not be for raising general revenue, but…
2Cases cited5 opinions
- Van Hook v. City of SelmaSupreme Court of Alabama · 1881
- Hawkins v. City of PrichardSupreme Court of Alabama · 1947
- Franks v. City of JasperSupreme Court of Alabama · 1953
- City of Hueytown v. BurgeSupreme Court of Alabama · 1977
- Atlantic Oil Company v. Town of SteeleSupreme Court of Alabama · 1968
3Cited by4 opinions
- STATE DEPT. OF REVENUE v. Reynolds Metals Co.Supreme Court of Alabama · 1988
- Continental Elec. Co. v. City of LeedsCourt of Civil Appeals of Alabama · 1984
- Dickson Campers, Inc. v. City of MobileSupreme Court of Alabama · 2009
- STATE DEPT. OF REVENUE v. Reynolds Metals Co.Supreme Court of Alabama · 1988