Business sought a refund of local resort-area gross-receipts excise tax.
A Tax Commissioner denied the application and business appealed. The Board of Tax Appeals (BTA) affirmed. Business appealed.
The Supreme Court held that locality’s failure to declare itself to be a “resort area” based on the most recent decennial census relative to the tax-year at issue did not preclude locality from collecting resort tax.
Locality’s failure to declare itself to be a “resort area” based on the most recent decennial census relative to the tax-year at issue did not preclude locality from collecting resort tax, as argued by business owner in action for refund of local resort-area gross-receipts excise tax; no language in statute indicated that a previously enacted resort-area tax automatically ceased to be operative due to a new decennial census.