Occupational Tax - p4

1020755; 1020758; 1020763; 1020764; l02076 1020773

are hereinafter referred to collectively as ‘the taxpayers”) and Elmore County filed six notices of appeal. Upon motion of the parties, the six appeals were consolidated. We reverse and remand.

I. Facts

On August 19, 2002, the Board passed a resolution authorizing the sale and issuance of the warrants, and the Commission, by a vote of 3 to 2, enacted the ordinance, imposing a 1.5% tax on "Employee Compensation" and "Owner Compensation" (as those terms are defined in the ordinance) received by individuals who work in Montgomery County. Also on August 19, 2002, the Board filed this action seeking to have the warrants and the occupational tax validated in accordance with Ala. Code 1975, § 11-81-220 through 11-81-227 (included in Article 7 of Chapter 81, entitled "Validation of Bonds Prior to Issuance"). The proceeds of the occupational tax were pledged to the Board "for public school purposes, including, without limitation, the payment of the principal of, premium, if any, and interest on the Warrants."

In accordance with § 11-81-222 (b), the trial court issued an order requiring taxpayers and citizens of Montgomery County