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TUSCALOOSA CTY. SP. TAX BD. v. TUSCALOOSA VENDING CO.

Civ. 4626.

480 So.2d 1223 (1985)

TUSCALOOSA COUNTY SPECIAL TAX BOARD v. TUSCALOOSA VENDING COMPANY, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied May 1, 1985.

Attorney(s) appearing for the Case

John A. Owens and John D. Humber of Phelps, Owens, Jenkins, Gibson & Fowler, Tuscaloosa, for appellant.

J. Sydney Cook III and H. Edward Persons of Rosen, Harwood, Cook & Sledge, Tuscaloosa, for appellee.

WRIGHT, Presiding Judge.

This is a sales tax case.

Tuscaloosa Vending Company, Inc. (vendor) is in the business of selling food products through coin-operated dispensing machines. From April 1, 1981, to March 31, 1984, the vendor paid $34,736.10 in sales taxes assessed for that period. This amount represented two percent (2%) of the gross receipts from sales through the vendor's machines. On April 30, 1984, the vendor petitioned the Tuscaloosa County Special...

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