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CULLMAN ELECTRIC COOP. v. CITY OF CULLMAN, ALABAMA

Civil Action No. 5:21-cv-01421-CLS.

576 F.Supp.3d 942 (2021)

CULLMAN ELECTRIC COOPERATIVE, Plaintiff, v. CITY OF CULLMAN, ALABAMA, Defendant.

United States District Court, N.D. Alabama, Northeastern Division.

Signed December 17, 2021.

Attorney(s) appearing for the Case

Christopher Lea Lockwood, Richard R. Raleigh, Jr., Wilmer & Lee PA, Huntsville, AL, for Plaintiff.

David J. Canupp, George W. Royer, Jr., Andrew Thomas Toler, Lanier Ford Shaver & Payne, P.C., Huntsville, AL, Roy W. Williams, Jr., Jackson & Williams, Cullman, AL, for Defendant.

MEMORANDUM OF OPINION

The Cullman Electric Cooperative ("Cullman Electric") contends that an ordinance enacted by the City of Cullman, Alabama ("the City"), on October 11, 2021, which will impose a 3% "license fee" (tax) on the gross receipts of Cullman Electric from the sale or distribution...

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