620 So. 2d 8 | Ala. Civ. App. | 1992
Danny's, Inc., and other establishments engaged in the sale of alcoholic beverages in Colbert County, individually and as representatives of a class, filed a complaint against the cities of Muscle Shoals and Sheffield, alleging that the imposition of the local tax on the sale of beer was in violation of the Alabama Uniform Beer Tax, §
The trial court held a hearing on the cities' motions and objections. The court granted the cities' motions to dismiss and consequently found the motion by Danny's to certify the class to be moot.
Danny's appeals and asserts that the trial court erred in failing to find that the cities' beer tax ordinances were violative of the Alabama Uniform Beer Tax. §
The Alabama Uniform Beer Tax, §
The Uniform Beer Tax is an exclusive tax and is in lieu of all local taxes and license fees measured by the sale of beer except for a general sales tax. §
"(e) The tax herein levied is exclusive and shall be in lieu of all other or additional local taxes and licenses, county or municipal, imposed on or measured by the sale or volume of sale of beer; provided that nothing herein contained shall be construed to exempt the retail sales of beer from the levy of a tax on general retail sales by the county or municipality in the nature of, or in lieu of, a general sales tax."
Sheffield's ordinance, which Danny's contends is in conflict with the Uniform Beer Tax, provides, in pertinent part, the following:
"[T]here is hereby imposed upon every person, firm or corporation engaged or continuing within the city in the business of selling at retail any beer . . . and having a lounge retail liquor license, restaurant retail liquor license, private club liquor license or retail beer license for on-premises and off-premises consumption issued by the city, an amount equal to five (5) per cent of the gross proceeds of the sale of beer. . . ."
Muscle Shoals's ordinance is similarly worded and also provides for a five percent tax on the gross proceeds of the sale of beer.
Danny's insists that the §
The trial court found that §
We find the trial court's conclusion to be based on an ill-founded construction of §
In construing legislative enactments, courts must ascertain and give effect to the legislative intent as expressed in the language of the acts. Department of Revenue v. Delta Air Lines,
We find no ambiguity in the prohibitive language of §
The trial court's finding that the cities' taxes are excluded from §
Furthermore, we find that the cities of Muscle Shoals and Sheffield were without the authority to enact the local ordinances. Local legislation reflecting responses to local needs may not be enacted when those local needs have already been responded to by general legislation. State Board of Healthv. Greater Birmingham Association of Home Builders,
The cities' ordinances are invalid. The case is reversed and remanded for proceedings consistent with this opinion.
The foregoing opinion was prepared by Retired Appellate Judge L. CHARLES WRIGHT while serving on active duty status as a judge of this court under the provisions of §
REVERSED AND REMANDED WITH INSTRUCTIONS.
All the Judges concur.