Contractors & Builders Ass'n v. City of Dunedin

How courts have described this case

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

• connection fees to expand water and sewage systems held a tax because the use of the money collected was not limited to the costs of expansion
• absent specific constitutional or statutory authority, revenues exacted from a private entity for the privilege of using municipal services must be earmarked to cover expenses occasioned directly by extending service to that entity

Source: CourtListener parenthetical corpus (CC0).