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Butler and Presley Secure Complete Dismissal in Favor of an Alabama Municipality in a Tax Refund Action

Warren Butler and Ben Presley obtained complete summary judgment in a lawsuit filed against an Alabama municipality by a plaintiff seeking a refund of allegedly overpaid business license fees. As grounds for its requested refund, the plaintiff argued that the city's business license fee ordinance was unconstitutional under the Import-Export Clause of the United States Constitution. The city argued, and the court found, that the city's business license fee ordinance was not unconstitutional under the modern Import-Export Clause test as set forth by the United States Supreme Court in Michelin Tire Corp. v. Wages, 423 U.S. 276 (1976).



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