Supreme Court of Alabama May 2, 2003, 1020755, 1020758, 1020763, 1020764, 1020768, and 1020773 (Brown v. Board of Education)

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.