Chuck’s Package Store v. City of Morristown

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Tenn. Code Ann. 67-1-901, et seq., rather than Tenn. Code Ann. 67-1-1801, et seq., apply to a suit to recover municipal taxes, and under section 67-1-901(a) the alcoholic beverage retailers in this case were required to have paid under protest the disputed taxes before filing suit.From 2011-2014, the City of Morristown charged alcoholic beverage retailers higher inspection fees than was authorized by the city ordinance. Plaintiffs, a group of alcoholic beverage retailers, paid the excess fees but not under protest. Plaintiffs requested refunds, but the city denied the requests. Plaintiffs then sued for recovery of the excess collections and other damages. The trial court awarded Plaintiffs a judgment for the overpayments. The court of appeals affirmed. The Supreme Court reversed, holding that because Plaintiffs did not pay the taxes under protest, they were not entitled to refunds. View "Chuck's Package Store v. City of Morristown" on Justia Law