Court of Civil Appeals of Alabama July 6, 1983, Civ. 3640 (State, Department of Revenue v. Teague)

EDWARD N. SCRUGGS, Retired Circuit Judge.

This is a tax ease.

Mr. Teague individually owns and operates a golf course which is open to the general public. He charges people a greens fee before they may play golf upon his course. The Department of Revenue of the State of Alabama (department) made final assessments against Mr. Teague for gross receipts taxes upon such greens fees.