Talking Cat Tax

November 6, 2013

  • 238 Licenses
  • 238I For Occupations and Privileges
  • 238k7 Constitutionality and Validity of Acts and Ordinances
  • 238k7(1) k. In General.

238 LicensesGeorgia municipal ordinance imposing business license tax was not unconstitutionally vague or overbroad as it contained exhaustive list of businesses, occupations and trades subject to taxation, and given exhaustive detailing of wide variety of occupations and businesses covered, it required no great leap in logic to hold that a “catch-all” category was intended for those unique, extraordinary occupations such as plaintiffs’ talking cat.
Miles v. City Council of Augusta, Ga., 551 F. Supp. 349 (S.D. Ga. 1982)
Suggested by L. Anmei Goldsmith, Assistant Attorney General; State of Alaska; Anchorage, Alaska