Beer Industry League of Louisiana and Wine and Spirits Foundation of Louisiana, Inc. v. the City of New Orleans And…

Summary

The court held that New Orleans's gallonage tax on dealers handling high-alcohol beverages is an occupational license tax rather than a direct tax on alcohol or property. Because the state imposed a comparable gallonage tax, the city's tax was authorized under the state constitution so long as it did not exceed the state tax, an issue the court left for the trial court to determine. The court therefore reversed the plaintiffs' partial summary judgment and remanded for further proceedings. Hughes, J., dissenting, would have held that the city's tax scheme exceeded the Legislature's authorization.