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City of College Park v. Atlantic Southeastern Airlines, Inc.
Citations: 391 S.E.2d 460; 194 Ga. App. 637; 1990 Ga. App. LEXIS 254Docket: A89A2002
Court: Court of Appeals of Georgia; February 23, 1990; Georgia; State Appellate Court
Atlantic Southeastern Airlines, Inc. (ASA) sought refunds for license taxes paid to the City of College Park for the years 1984, 1985, and 1986, totaling $102,070.98. The trial court granted ASA refunds for the 1985 and 1986 taxes, determining that the assessments were taxes rather than business license fees, which would require a one-year claim period instead of a three-year period. The City of College Park appealed, arguing that the assessments were proper business license fees based on gross receipts and that ASA's 1987 claim was untimely. The court held that the trial court did not err in granting the refunds, concluding that the assessments based on gross receipts or employee numbers were taxes, as they were imposed in addition to a flat business license fee. The court emphasized that the assessments were illegal under federal law (49 USCA 1513), which prohibits states from levying taxes on air commerce. The court also found that ASA's notice of refund claim met the statutory requirements, rejecting the City's argument regarding the sufficiency of the notice. Since ASA did not appeal the denial of the 1984 refund, that issue was deemed moot. The judgment affirming the refunds was upheld, with judges Deen and Cooper concurring.