High Country Adventures, Inc. v. Polk County

IN THE COURT OF APPEALS OF TENNESSEE AT KNOXVILLE July 22, 2008 Session HIGH COUNTRY ADVENTURES, INC. v. POLK COUNTY Appeal from the Chancery Court for Polk County No. 6924 Jerri Bryant, Chancellor No. E2007-02678-COA-R3-CV - FILED NOVEMBER 10, 2008 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…