James Craig Carlock v. the City of…

Summary

The court affirmed summary judgment dismissing the illegal-exaction class action because the enabling ordinance and ballot title authorized the City to use the sales-tax revenue to pay payroll and employment taxes, including amounts remaining after the federal tax debt was satisfied. The court declined to consider media reports or statements by City officials outside the ordinance and ballot title, adhering to its longstanding rule that the ballot title determines the approved use of election-authorized tax revenue.