Advance Resorts of America, Inc. v. City of Wheeler

Plaintiff, a business that operates recreational vehicle parks, challenges the constitutionality of a local ordinance that imposes a tax on, among other things, the rental of hotel and other temporary lodging space. The ordinance contains a clause declaring that the measure is to take effect immediately upon passage. Plaintiff contends that a tax ordinance may not constitutionally take effect upon passage but must allow for referral by the voters. The trial court entered summary judgment for defendant, the City of Wheeler (the city), concluding that, although including the emergency clause in…