City of Birmingham v. Sansing Sales of Birmingham, Inc.
Decision Date | 09 June 1989 |
Docket Number | No. 88-476,88-476 |
Citation | 547 So.2d 464 |
Parties | CITY OF BIRMINGHAM v. SANSING SALES OF BIRMINGHAM, INC. |
Court | Alabama Supreme Court |
Robert A. Jones, Jr. and LaVerne D. Lewis, Birmingham, for appellant.
James M. Tingle and Thomas B. Miller of Tingle, Sexton, Murvin, Watson & Bates, Birmingham, for appellee.
The City of Birmingham ("City") commenced this action in the Circuit Court of Jefferson County, seeking to preliminarily enjoin Sansing Sales of Birmingham, Inc. ("Sansing"), from conducting business within the City until Sansing had paid all delinquent and unpaid license fees and penalties. The City's request for a preliminary injunction was denied, conditioned on Sansing's posting a $5,000 bond. After hearing ore tenus testimony, the trial court held that Sansing was a " 'merchandise broker' as that term is defined in Section 164(b) of the License Tax Law of the City of Birmingham when it negotiate[d] a sale of goods between a supplier and a customer and [had] the goods shipped directly to the customer by the supplier." The City's motion for a new trial was denied, and the City appeals.
Under the "ore tenus rule," the trial court's judgment is presumed correct and will be reversed by this Court only if the judgment is found to be plainly and palpably wrong after a consideration of all of the evidence and all reasonable inferences that can logically be drawn from the evidence. See King v. Travelers Ins. Co., 513 So.2d 1023 (Ala.1987); Robinson v. Hamilton, 496 So.2d 8 (Ala.1986). The trial court's judgment will be affirmed if, under any reasonable aspect of the evidence, there is credible evidence to support the judgment. McCrary v. Butler, 540 So.2d 736 (Ala.1989); Jones v. Jones, 470 So.2d 1207 (Ala.1985).
The issue before us is whether the trial court was plainly and palpably wrong in finding that Sansing was a "merchandise broker" within the meaning of Section 164(b). We hold that the trial court was not plainly and palpably wrong.
The trial court made the following findings and entered the following judgment:
Where gross receipts, less returned goods, for the year next preceding, were
(a) $30,000 or less .............. $30.00
(b) Where gross receipts as above defined exceed $30,000, the annual License Fee shall be 1/10 of 1% of all gross receipts.
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