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.
Court Description:
Authoring Judge: Justice Sharon G. Lee
Trial Court Judge: Judge Thomas J. Wright
From 2011 2014, a municipality charged alcoholic beverage retailers higher inspection fees than was authorized by the municipality s ordinance. A group of alcoholic beverage retailers paid the excess fees, but not under protest. After the municipality denied the retailers requests for refunds, they sued the municipality for recovery of the excess collections and other damages. The municipality moved to dismiss, arguing that Tennessee Code Annotated sections 67-1-901, et seq., required the retailers to have paid under protest any disputed taxes before filing suit to recover the overpayments. The trial court disagreed and awarded the retailers a judgment for the overpayments, ruling that Tennessee Code Annotated sections 67-1-1801, et seq., applied and payment under protest was not required. The Court of Appeals affirmed. We hold that Tennessee Code Annotated sections 67-1-901, et seq., rather than sections 67 1-1801, et seq., apply to a suit to recover municipal taxes. Under section 67-1-901(a), the retailers were required to have paid under protest the disputed taxes before filing suit. Because the retailers did not pay the taxes under protest, they are not entitled to refunds.
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