Bonedaddy's of Lee Branch, LLC, D/b/a Bonedaddy's and D/b/a Sweet Bones Alabama, and John L. Cowan, Jr. v. City Of…

Summary

The court affirmed the tax judgment against Bonedaddy’s but reversed the judgment against Cowan personally. The City’s failure to follow the statutory administrative procedures deprived the circuit court of jurisdiction over the sales-tax claim against Cowan, while the failure did not bar adjudication of the business-license and occupational-tax claims. Cowan also could not be held personally liable for those latter taxes because they were outside the applicable 100-percent penalty provisions. No separate opinions were filed.