Georgia Supreme Court sends airport alcohol sales tax revenue dispute back to lower court

The Georgia Supreme Court decided to send a case on Atlanta airport alcohol sales tax revenue back to a lower court, continuing a dispute between College Park and Clayton County.

College Park contended it was not receiving as much tax revenue from alcoholic beverage sales at the world’s busiest airport as it is entitled to.

Hartsfield-Jackson International Airport is owned by the City of Atlanta and sits mostly in Clayton County. Some of the airport’s concessions sit in an area that is within Clayton County and the city of College Park, while others are in unincorporated Clayton County.

College Park claimed Clayton owes it about $2.5 million from alcohol taxes collected since 1983. In October 2015, the Superior Court ruled in favor of College Park. Clayton appealed the decision, arguing that the city's complaint is barred by sovereign immunity. protects governments at all levels from being sued without their consent.

The Supreme Court vacated the previous judgment and is remanding the case to the trial court, saying in its opinion that the question of whether sovereign immunity applies was not addressed by the trial court. Sovereign immunity protects governments from being sued without their consent.

“It is a complex and important question, and one that we are reluctant to address in first instance without affording the trial court an opportunity to consider the question and without complete briefing by the parties,” according to the opinion.

With the Supreme Court sending the case back to the lower court, it could take a couple more years before the case is resolved, according to College Park city attorney Steven Fincher.