Russell County Fiscal Court v. Kelley

McDonald, judge.

In July, 1990, the Russell County Fiscal Court enacted an ordinance which levied a license fee of 3% upon the retail sale of all food and beverages by restaurants, cafeterias, coffee shops, caterers, etc., which tax could be passed on to the customer. This action was commenced by the appellees, restaurant owners in Russell County, who were permitted to maintain the suit as a class action on behalf of all restaurant/food service establishments affected by the ordinance. The Russell Circuit Court declared in its final judgment that the ordinance was null and void, as it violated…