¶2But for one reservation, I concur in the main opinion. The reservation is that I do not agree with the reasons stated by the main opinion fornot addressing "the issue whether a license tax is, in all respects, the equivalent of an occupational tax." This issue is one of several in the greater issue of whether Act No. 2000-215 violates § 105 of the Alabama Constitution of 1901. The best reason not to analyze whether Act No. 2000-215 violates § 105 is that this issue is pretermitted by our conclusion that the Act violates § 106.
819 So. 2d 25
Richards v. Izzi
Decided October 12, 2001
Supreme Court of Alabama · decided 2001-10-12
Cited by 24 later decisions — most recently August 2018
23 state decisions
Good law ✅— No negative treatment on recordhow we know
Decided 2001-10-12
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