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Saturday, April 02, 2011

Mike Bell tribute

A little something for Sen. Mike Bell for passing his fee on white water rafting.

Caution: Strong language at end

1 comment:

  1. Tennessee Court of Appeals ruled in 2008 that Polk County, Tennessee's tax on whitewater rafting (a key activity in the county) is unconstitutional. See High Country Adventures, Inc. v. Polk County, Tenn., No. E2007-02678-COA-R3-CV (Tenn. Ct. App. Nov. 10, 2008).
    http://www.tsc.state.tn.us/OPINIONS/TCA/PDF/084/HighCountryOPN.pdf

    The issues in this case are whether operators of whitewater rafting ventures responsible for collecting
    a county privilege tax imposed upon consumers participating in commercial rafting ventures in Polk
    County have standing to challenge the tax and if so, whether the tax is invalid because it is
    preempted by federal law. Upon careful review of the record and applicable law, we conclude that
    the operators have standing to contest the legality of the privilege tax and that the tax is preempted by federal law and is, therefore, invalid.

    (more at hyperlink)

    ReplyDelete

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