Gas Light Co. of Columbus v. Town of Bibb City

Hill, Chief Justice.

Following a bench trial, the trial court ruled that a 1980 ordinance of the Town of Bibb City assessing a 3 % franchise tax on gross sales of natural gas within its corporate limits was not an impairment of the gas company’s franchise with the city and that a 1981 city ordinance assessing a 3% occupational tax on gross sales of natural gas within its corporate limits was not beyond the powers of the mayor and council. The Gas Light Company of Columbus appeals.

In 1940, the following ordinance was adopted: “Be it ordained by the Town Council of the Town of Bibb City,…