noting that “occupational taxes are within the excise-tax category”
How later courts described this case
- noting that “occupational taxes are within the excise-tax category”
Written by the judges who cited it.
The opinion
HOUSTON, Justice
(concurring in part and concurring in the result).
I do not concur with Part III.B of the Court’s opinion, because I am not confident that § 40-12-4(b) prohibits the imposition of any occupational tax under § 40-12-4(a). I concur completely with the remainder of the opinion, which I authored. In my opinion, the uniformity requirement of § 40-12-4(b) destroys the validity of the ordinance before us.