Alabama Department of Revenue v. National Peanut Festival Ass'n

MOORE, Judge.

This is the second time these parties have been before this court regarding the proper amount of amusement taxes due from The National Peanut Festival Association, Inc. (“the taxpayer”), for the tax years 2004 and 2005. See Alabama Dep’t of Revenue v. National Peanut Festival Ass’n, Inc., 11 So.3d 821 (Ala.Civ.App.2008) (“Peanut Festival”). In the first appeal, this court reversed a judgment entered by the Houston Circuit Court (“the trial court”) exempting the taxpayer from any taxation on receipts generated from the National Peanut Festival (“the Festival”) for the tax years…