380 So. 2d 298 | Ala. Civ. App. | 1979
The Montgomery County Circuit Court held an ordinance of the City of Muscle Shoals enacting a sales tax within the city and its police jurisdiction to be invalid. It directed a refund to plaintiff of $11,485.21 in taxes collected. We affirm.
This is another in a long series of cases arising from a challenge to the enactment of a city ordinance which levies a tax or a license upon businesses outside of the city limits but within its police jurisdiction. Those cases have clearly established that the purpose of such ordinances may not be for raising general revenue, but must be calculated to reasonably compensate the city for the expense of services provided. VanHook v. City of Selma,
AFFIRMED.
BRADLEY and HOLMES, JJ., concur. *299