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Atlanta Hospitality Workers Inc. v. City of Atlanta

The city did not impose a new excise tax when it calculated a liquor excise tax deficiency owed by the plaintiffs and sent them a tax deficiency notice.

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Various owners of restaurants and bars holding liquor licenses from the City of Atlanta refused to pay a liquor excise tax deficiency assessed by the Atlanta City Department of Finance. Instead of paying the deficiency and then seeking a refund as provided in OCGA § 48-5-380, the owners filed a declaratory judgment action against the City, requesting under the auspices of 42 USC § 1983 i an injunction to prevent the collection of the deficiency, ii a declaratory judgment that the deficiency notice was itself a new, illegal excise tax imposed by an unauthorized body, and iii related damages and attorney’s fees. Citing National Private Truck Council v. Oklahoma Tax Commission,1 the trial court dismissed the action, holding that 42 USC § 1983 did not authorize declaratory and injunctive relief in state tax cases where an adequate legal remedy exists.

Appealing this order, the owners enumerate two errors. First, they argue that the deficiency assessment was not a legitimate tax properly levied by the appropriate agency of government. Second, they contend that the City’s procedures for challenging the deficiency did not comply with the applicable statutes. We disagree and affirm.

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