Interesting developments on the application of sovereign immunity continued during this survey period. In City of College Park v. Clayton County, the Georgia Supreme Court addressed whether sovereign immunity bars suits between political subdivisions of the state, such as counties and cities, and concluded that it does not. The case involved taxation of alcoholic beverages at Hartsfield-Jackson Atlanta International Airport. The airport is located primarily within Clayton County, while some of the businesses located within the airport are located in unincorporated sections of the county and other businesses are located within the incorporated limits of the City of College Park. The city sued the county, asserting that the city had not been receiving the proper amount of alcoholic beverage taxes to which it was entitled under state law and that the county improperly infringed on the city’s authority to tax by instructing vendors to remit 50% of the taxes due from the sale of alcohol in those portions of the airport located within the city’s limits.
Britt, Russell A.; Kicklighter, Kelsey L.; Herzog, Jennifer D.; Kinsley, Nick; O'Neal, Jacob Stalvey; Cunningham, Pearson K.; and Friduss, Philip E.
"Local Government Law,"
Mercer Law Review: Vol. 72:
1, Article 13.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol72/iss1/13