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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF APPLIED BUSINESS AND ECONOMICS

You Can Fight City Hall and Win – A Small Taxpayer Victory in Texas

Author(s): Gordon Heslop, Linda A. Kapp

Citation: Gordon Heslop, Linda A. Kapp, (2011) "You Can Fight City Hall and Win – A Small Taxpayer Victory in Texas," Journal of Applied Business and Economics, Vol. 12, Iss. 3, pp. 44 - 47

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Taxpayers seem to be barraged by either new or increased taxes as governmental entities seek

ways to increase revenue. To avoid the dissent of more taxes, some cities institute new fees

instead. However, a recent decision by the Supreme Court of Texas limits the ability of local

governments to assess such fees. The decision was based on a case where commercial property

holders were required to register and pay a fire safety fee. Those paying the fee considered it to

be an occupancy tax and not a legitimate fee. Because of opposition, the city first reduced the fee

and then later repealed it. One of the taxpayers brought a class action suit against the city of

Dallas to receive reimbursement of the fee. He originally resisted the fee and did not pay until

“threatened” with violation of a criminal offense and a penalty. After the fee was abolished, he

requested a refund; however, the city did not have a refund procedure in place for protested fee

payments. The taxpayer pursued the matter and the court determined that since he only paid the

fee after being made aware of the possible criminal offense violation, he was entitled to a refund

because the threat of a criminal offense for not paying a fee can act as duress in compelling

individuals to pay such a fee. This case represents a small victory for taxpayers in Texas.