Moss v. City of Dunwoody

A city of Dunwoody ordinance providing for an occupation tax on attorneys who maintain an office and practice law in the city did not violate the constitution on the challenged grounds, as it does not impermissibly act as a precondition or license for engaging in the practice of law.

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At issue in this case is the constitutionality of an ordinance adopted by the City of Dunwoody imposing an occupational tax on attorneys who maintain an office and practice law in the city.1 Appellants argued in the trial court that the ordinance 1 operates as an unconstitutional precondition on the practice of law, as well as an improper attempt to regulate the practice of law in violation of OCGA § 15-19-30 et seq., and 2 violates equal protection requirements because it does not apply to attorneys practicing law outside the city limits. The trial court determined the ordinance did not violate the constitution on the challenged grounds and for the reasons set forth below, we affirm.

Appellants Robert A. Moss and Jeffrey P. Rothenberg, individually and d/b/a Moss & Rothenberg, are lawyers who maintain an office for the practice of law in the City of Dunwoody. In April 2010, appellants filed a complaint for injunctive and declaratory relief in the Superior Court of DeKalb County seeking, inter alia, to have the City’s December 2008 occupation tax ordinance declared unconstitutional. The City counterclaimed for declaratory relief with respect to the constitutionality of the ordinance and sought an order requiring its enforcement against appellants, including registration of appellants’ businesses in the city along with payment of taxes, interest, penalties, attorney fees, and costs.

Moss v. City of Dunwoody

A city of Dunwoody ordinance providing for an occupation tax on attorneys who maintain an office and practice law in the city did not violate the constitution on the challenged grounds, as it does not impermissibly act as a precondition or license for engaging in the practice of law.

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