Stalcup v. City of Gatlinburg

OPINION

From our consideration of the record and . briefs of the parties, we have concluded that the Court of Appeals correctly decided the issues presented on appeal. Accordingly, the judgment of the Court of Appeals is affirmed.

The opinion of the Court of Appeals will be for publication as an appendix to this opinion. Mr. Justice Brock dissents and files a separate opinion in which Mr. Chief Justice Henry joins.

APPENDIX

MATHERNE, Judge.

The issue on appeal is the validity of Ordinance No. 190 of the City of Gatlin-burg, as amended, which levies a privilege tax of 1% upon the Gross Receipts of…