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State Courts -
Alabama - September 30, 2005
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City of Homewood v. Bharat, LLC, 1040712,
SUPREME COURT OF ALABAMA, September 30, 2005, Released
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Overview: As 2001 Ala. Acts 546, § 7, limited the amount of lodging taxes municipalities located in a county could levy pursuant to Ala. Code § 11-51-202(b), and created a variance from a general act, it violated Ala. Const. art. IV, § 105. Hence, a 6 percent lodging tax against a motel for the privilege of doing business within a city was valid.
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