City of Miami v. Florida Retail Federation, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[T]he involuntary payment of an invalid tax, which has been promulgated without an authorized procedure for protest, presents no bar to recovery by a taxpayer who has paid without protest”
• where nonpayment of occupational license tax subjected taxpayer to $500 daily fine, 60 days in prison, and civil penalties, payment of tax was held involuntary
• “[W]hether taxpayers who failed to protest may obtain a refund depends on whether the excessive tax was paid voluntarily or involuntarily.”

Source: CourtListener parenthetical corpus (CC0).