Legal Opinion
Cullman Electric Cooperative v. City of Cullman, Alabama
District Court, N.D. Alabama
Decided December 17, 2021No. 5:21-cv-01421Unknown
1Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ALABAMA NORTHEASTERN DIVISION CULLMAN ELECTRIC ) COOPERATIVE, ) ) Plaintiff, ) ) vs. ) Civil Action No. 5:21-cv-01421-CLS ) CITY OF CULLMAN, ALABAMA, ) ) Defendant. ) MEMORANDUM OF OPINION The Cullman Electric Cooperative (“Cullman Electric”) contends that an ordinance enacted by the City of Cullman, Alabama (“the City”), on October 11, 2021, which will impose a 3% “license fee” (tax) on the gross receipts of Cullman Electric from the sale or distribution of electricity within the City’s corporate limits,1 is unlawful under Section 13 of the…
2Cases cited22 opinions
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Wilton v. Seven Falls Co.Supreme Court of the United States · 1995
- Merrell Dow Pharmaceuticals Inc. v. Thompson Ex Rel. ThompsonSupreme Court of the United States · 1986
- University of South Alabama v. American Tobacco Co.Court of Appeals for the Eleventh Circuit · 1999
- Skelly Oil Co. v. Phillips Petroleum Co.Supreme Court of the United States · 1950
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