Cox v. City of Caddo Valley

Tom Glaze, Justice.

This appeal concerns the validity of the Town of Caddo Valley’s ordinance number 80-5, which controlled the licensing and taxing of private clubs serving intoxicating liquors within the town. Ordinance 80-5 required a permit at an annual fee of $250.00 from private clubs serving alcoholic beverages and levied a five percent supplemental tax upon private clubs’ gross receipts derived from charges to members for alcoholic beverages. The ordinance was passed in 1980 pursuant to Ark. Stat. Ann. § 48-1410(b)(2) (Repl. 1977), which gave cities and incorporated towns the authority…