Barnes v. City of West Allis

The trailer-park owners, who were appellants in the circuit court, took the position that the monthly parking-permit fee is a property tax and invalid because not proportioned to the value of the property. The city argued that the fee was a valid excise tax. The park owners also asserted that sec. 66.058 (3), Stats., is so indefinite, ambiguous, and uncertain as to be incapable of application and that in any event the amount of the monthly parking-permit fee was determined by the common council in an unreasonable and arbitrary manner and is in excess of the cost of services supplied to the…