Court of Civil Appeals of Alabama November 7, 1990, Civ. 7802 (Hayes v. City of Hamilton)

ROBERTSON, Judge.

This case originated in the small claims court of Fayette County. The City of Hamilton (City) filed an action against Dwight E. Hayes for occupational tax due under City Ordinance # 449, which imposes a license fee of one-half of one percent of the gross salary of each person employed within the City.