Jacksonville Port Auth. v. Alamo Rent-A-Car, Inc.

How courts have described this case

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

• concluding that a 6% gross receipts fee was “tied exclusively” to off-site car rental agency’s use of airport facilities to conduct its business and was therefore an “authorized user fee” rather than a tax
• embracing the idea that an “off-airport rent-a-car company benefits from, and therefore in a very real sense ‘uses,’ the entire airport facility at which it operates.”

Source: CourtListener parenthetical corpus (CC0).