Supreme Court of Alabama January 31, 1992, 1900624 (Guthrie Enters., Inc. v. City of Decatur)

lead-opinion

KENNEDY, Justice.

Guthrie Enterprises, Inc. (“Guthrie”), which does business as “Windmill Beverages,” filed an action against the City of Decatur, (the “City”), seeking a declaration that the term “gross receipts” in the Code of Decatur, Alabama, § 2.5-39(7), does not include Alabama’s tax on the liquor, Ala. Code 1975, § 28-3-200 et seq., that Guthrie sells at retail.