Gulf Shores City Board of Education v. Mackey

Held that local-tax act that provided for a special county privilege license tax paralleling the state sales tax, that earmarked a portion of the taxes generated to the county board of education, but that did not earmark a portion to a city board of education, did not violate constitutional “equality of taxation” principle that prohibited the levying of special taxes on citizens of a definite locality while expending the tax proceeds in some other locality; the act also earmarked tax proceeds for the county juvenile court, the county district attorney’s office, a community college, and the county general fund, which were entities that provided services on a countywide basis.