construing Ala.Code 1975, § 11-51-91, as authorizing a municipality to levy and collect business-license fees from a business located in an overlapping police jurisdiction if the nearest municipality does not collect such taxes
How later courts described this case
- construing Ala.Code 1975, § 11-51-91, as authorizing a municipality to levy and collect business-license fees from a business located in an overlapping police jurisdiction if the nearest municipality does not collect such taxes
Written by the judges who cited it.
The opinion
I must respectfully dissent. In my opinion, the Court of Appeals correctly decided Town of Graysville v. Johnson , 33 Ala.App. 479 , 34 So.2d 708 (1948). If the legislature disagreed with the holding in Town of Graysville , it would have indicated its disagreement by amending the relevant language of the statute. It has not done so.