Chuck's Package Store v. City of Morristown

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.…