Lowenberg v. City of Dallas

During the first nine months of 1995, the City of Dallas charged a fee on commercial buildings to generate funds for fire protection services. Failure to pay the fee carried a criminal fine of up to $2,000. Threatened with that penalty, petitioner Jim Lowenberg paid his fee of $80 and then sued for a refund for himself as well as all others who paid the fee, alleging that the fee was an unlawful occupation tax. The trial court certified a class and granted the class’s motion for summary judgment. The court of appeals reversed, holding that as a matter of law, the fee was an unlawful tax but…