ÿWPCà 1# ¾UNÉ % 0åw@4BVe BmŠU@ŠeÊ 0JË 0T 0i 0^j 0hÈ Æ0 0rö 0|h AQä 0D5 0†y 0ÿ 1u 0d 0@h D3¨U>Û D/B)H BqDCŽ AMÑU*GHv~vÓ ˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLHÎ(ÈhH  Z ‹6Times New Roman RegularX(½“$¡¡Ñ°°ÑѰ°ÑÒ°°ÒÒ°°ÒÑTR[  AØ'ÿ Legal[  AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÓÓÔ€X.ÜXXXÔ DUDEVÓ€ äzz!3|x  d ɸ·`(ZapfCalligr BTTT2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô(Ù3'$¢¢Ý ƒ“!ÝѰ°ÑѰ°ÑÒ°°ÒÒ°°ÒÑTR[  AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÓÓÔ€XåXXXÔÝ  Ý2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  ÔƒLevel 1Level 2Level 3Level 4Level 52@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô$(Cþÿ<< Cÿÿ($$””ò òÚ  Ú1Ú  Úó ó2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ("ÿÿ$££Ò  ÒÒ  Ò 'ÿÿdxd< Œ 9p`(&Times New Roman**'÷ÿ dxd% Line 7 düÿP Pd))))7Border 1dd$+Cþÿ << Gÿÿ< Œ 9p`(Arial =Ý ƒ!ÝÔ€'ÔÑ\R AØ'\ÑÓÓÝ  ÝÝ ƒ"ÝÝ  Ýò òÔ€'ÔÓ  ÓÔ€-ÔÔ eee ÔFILEDÔ€-XÔó óÌò òÔ€-¼ÔÔ"USú ú, úÔÔ ƒ ÔÔ!  Ôó óÔ€-XÔÌÌò òCecilÏCrowson,€Jr.Ô€ Ôó óÔ  ÔÌÔ€ ÂÔÔ€-ÔÔ eee Ôò òAppellateÏCourtÏClerkó óÔ  ÔÔ€ ÔÔ€ XÔPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'hStyl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  h HD: Geneva ÒÒ  h HD: Geneva ÒÝ ƒ!ÝÔ . ÔÔ€'ÔÑ\R AØ'\ÑÓÓÝ  Ýò òÓÓÓ  Ó›Þ ÞÌà@ àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEó óÌà@ àò òWESTERN€SECTION€AT€JACKSONÌà àà àà àòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€ÌÌóóÌÌEDDIE€HEATH,à àà àà àà à)Ìà àà àà àà àà àà à)à àÌà àó óPlaintiff/Appellant,ò òà àà àà à)à àó óShelby€Equity€No.€103628€R.D.Ìà àà àà àà àà àà àò ò)Ìvs.à àà àà àà àà àà à)à à€Ìà àà àà àà àà àà à)ÌJAYNE€S.€CRESON,€WAYLONà à€€€à à)à àó óAppeal€No.€02A01„9505„00105Ìò òWININGER,€and€PAT€HUTCHINSON,à à)Ìà àà àà àà àà àà à)Ìó óà àDefendants/Appellees.ò òà àà à)à àÌà àà àà àà àà àà à)ÌA.€C.€GILLESS,€à àà àà àà à)Ìà àà àà àà àà àà à)Ìà àó óDefendant.à àà àà àà àò ò)ÌÌÌÌà@ àó óAPPEAL€FROM€THE€CHANCERY€COURT€OF€SHELBY€COUNTYÌà@ àAT€MEMPHIS,€TENNESSEEÌÌÌ̜ـÙßR€,.+A1-j|ã `€€@ÿRß›à@ àTHE€HONORABLE€NEAL€SMALL,€CHANCELLOR€€ÌòòÌÌÌFor€the€Plaintiff/Appellant:à àà àà àFor€the€Defendants/Appelleesóó:òòÌóóÌEddie€Heath,€Pro€Seà àà àà àà àDonnie€E.€WilsonÌMemphis,€Tennesseeà àà àà àà àPaul€A.€Robinson,€Jr.Ìà àà àà àà àà àà àMemphis,€TennesseeÌ€€€€€€€€€€€€€€€€€€€ÌÌò òÌÌà@ à€€€€€€€€AFFIRMED€ÌÌÌÌÌà àà àà àà àà àà àó óHOLLY€KIRBY€LILLARD,€JUDGEÌÌÌÌCONCUR:ÌÌòòÌóóW.€FRANK€CRAWFORD,€P.J.,€W.S.ÌÌÌALAN€E.€HIGHERS,€J.ÌÇØØÙ  ÙÓÓÑ7€^ÍXXdðXXdð7ÑÑ  Ñà@ àò òOPINIONó óÌà àIn€this€action,€Plaintiff€Eddie€Heath€(ð ðHeathðð)€filed€a€pro€se€complaint€for€declaratoryÏjudgment€to€determine€whether€he€provides€a€taxable€service€under€the€Business€Tax€Act.€€HeathÏbrought€suit€against€A.C.€Gilless€(ð ðGillessðð),€the€Shelby€County€Sheriff,€€Jayne€S.€CresonÏ(ð ðCresonðð),€the€Shelby€County€Clerk,€as€well€as€two€employees€of€the€Shelby€County€ClerkððsÏOffice,€Waylon€Wininger€(ð ðWiningerðð)€and€Pat€Hutchinson€(ð ðHutchinsonðð).€€The€trial€courtÏdismissed€Heathððs€complaint,€finding€that€it€failed€to€state€a€claim€upon€which€relief€could€beÏgranted.€€We€affirm.€€Ìà àHeath€operated€a€business€in€Shelby€County,€Tennessee.€€In€1993,€the€Shelby€CountyÏClerkððs€Office€asserted€that€Heath€operated€as€a€hair€stylist€or€barber€and€consequently€was€deemedÏa€provider€of€services€subject€to€taxation€under€the€Business€Tax€Act,€Tennessee€Code€AnnotatedÏðððð€67„4„701€to€67„4„1425€(1994€&€Supp.€1996).€€Heath€had€not€filed€a€business€tax€return€or€paidÏany€business€taxes.€€Heath€met€with€defendant€Hutchinson€at€the€Clerkððs€Office€to€discuss€hisÏalleged€tax€liability.€€He€denied€that€he€was€a€barber€and€claimed€that€he€did€not€provide€a€taxableÏservice€under€the€Business€Tax€Act.€€Heath€later€received€a€delinquent€tax€notice€and€two€notices€ofÏassessment€from€the€Shelby€County€Clerkððs€Office.€€Ìà àSubsequently,€Heath€filed€this€complaint€in€the€Chancery€Court€of€Shelby€County,€seekingÏinjunctive€relief€and€declaratory€judgment€with€respect€to€whether€he€provides€a€taxable€service.€ÏHeath€did€not€pay€the€disputed€tax€prior€to€filing€his€complaint.€œDefendant€Gilless›€œfiled€a›€œmotion›€toÏdismiss€Heathððs€complaint€for€failure€to€state€a€claim€upon€which€relief€could€be€granted€and€forÏfailure€to€follow€the€required€procedure€to€challenge€the€œtax.€€Defendants€Creson,€Wininger€andÏHutchinson€subsequently€filed€a€similar€motion€to€dismiss.€€The›€trial€court€œissued›€two€orders€ofÏdismissal,€œone€as€to€defendant›€Gilless€and€œa€second€order€as€to€defendants›€Creson,€Wininger€andÏHutchinson.€€Heath€appeals€the€trial€courtððs€decision,€but€designated€only€Creson,€Wininger,€andÏHutchinson€as€the€parties€on€œappeal.›Ìà àThe€trial€court€in€this€case€considered€the€entire€record€in€making€œthe€decision€to€dismissÏHeathððs€complaint,›€as€opposed€to€confining€its€review€to€the€pleadings.€€Consequently,€€the€œmotion›Íto€dismiss€œis›€treated€œas€a›€œmotion€for›€summary€judgment.€€Tenn.€R.€Civ.€P.€12.02;€ò òòòsee€also€D.T.ÏMcCall€&€Sons€v.€Seagravesó óóó,€796€S.W.2d€457,€459„60€(Tenn.€App.€1990).€€SummaryÏjudgment€is€proper€when€there€are€no€genuine€issues€of€material€fact€and€that€the€moving€party€isÏentitled€to€judgment€as€a€matter€of€law.€€Tenn.€R.€Civ.€P.€56.03.€€On€a€motion€for€summaryÏjudgment,€courts€must€take€the€strongest€legitimate€view€of€the€evidence€in€favor€of€the€nonmovingÏparty,€allow€all€reasonable€inferences€in€favor€of€that€party,€and€discard€all€countervailing€evidence.€Ïòòò òByrd€v.€Hallóóó ó,€847€S.W.2d€208,€210„11€(Tenn.€1993).€€Summary€judgment€is€only€appropriateÏwhen€the€case€can€be€decided€on€the€legal€issues€alone.€€ò òòòId.óóó ó€at€210.€€Because€only€questions€of€lawÏare€involved,€there€is€no€presumption€of€correctness.€€ò òòòJohnson€v.€EMPE,€Inc.ó óóó,€837€S.W.2dÏ62,€68€(Tenn.€App.€1992).€€Therefore,€our€review€of€the€trial€courtððs€order€of€dismissal€in€this€caseÏis€ò òòòde€novoó óóó€on€the€record€before€this€Court.€€ò òòòSee€Carvell€v.€Bottomsó óóó,€900€S.W.2d€23,€26Ï(Tenn.€1995).€€€€€€Ìà àOn€appeal,€Heath€contends€that€he€does€not€provide€a€taxable€service€under€the€BusinessÏTax€Act€and€that€the€tax€assessed€by€the€Shelby€County€Clerkððs€Office€is€unconstitutional€under€theÏTennessee€Constitution.€€Consequently,€Heath€contends€that€there€is€an€actual€controversy€and€thatÏthe€chancery€court€has€jurisdiction€to€hear€his€suit€under€the€Declaratory€Judgment€Act.€€òòò òSee€óóó óTenn.ÏCode€Ann.€ðððð€29„14„101€to€29„14„113€(1980€&€Supp.€1996);€ò òòòid.€óóó óðð€29„14„102(a)€(providing€thatÏthe€Declaratory€Judgment€Act€grants€courts€of€record,€within€their€respective€jurisdictions,€theÏpower€to€declare€rights,€status,€and€other€legal€relations).€Ìà àThe€defendants€argue€on€appeal€that€Heath€is€subject€to€taxation.€€The€defendants€furtherÏassert€€that€the€trial€court€properly€dismissed€Heathððs€complaint€because€he€failed€to€follow€theÏproper€procedures€to€challenge€the€tax€assessed.€€The€defendants€contend€that€the€tax€assessedÏagainst€Heath€is€a€tax€ð ðcollected€or€administered€byðð€the€state€Commissioner€of€Revenue,€and€that€Ïa€taxpayer€is€required€by€statute€to€either€pay€a€disputed€state€revenue€tax€and€then€file€for€a€refundÏor€bring€suit€against€the€Commissioner€of€Revenue€in€chancery€court€within€ninety€days€of€the€firstÏassessment.€€Tenn.€Code€Ann.€ðððð€67„1„1801,€67„1„1804€(Supp.€1996).€Ìà àHeath€was€assessed€taxes€pursuant€to€Tennessee€Code€Annotated€ðð€67„4„708(3)(C),€inÏwhich€classifications€of€businesses€are€designated€as€taxable,€including€persons,€ð ðmaking€sales€ofÏservices€or€engaging€in€the€business€of€furnishing€or€rendering€services,ðð€with€certain€exceptions.€ÏTennessee€statutes€and€our€case€law€recognize€a€distinction€between€state€taxes€and€local€taxes.€€InÏò òòòWestinghouse€Electric€Corp.€v.€Kingó óóó,€678€S.W.2d€19€(Tenn.€1984),€ò òòòappeal€dismissedó óóó,Ï470€U.S.€1075,€105€S.€Ct.€1830,€85€L.€Ed.€2d€131€(1985),€a€taxpayer€filed€suit€against€theÏCommissioner€of€Revenue€to€recover€local€taxes€that€he€had€paid€under€protest.€€ò òòòId.ó óóó€at€21.€€AÏstatute€existing€at€that€time€provided€that€a€tax€had€to€be€assessed€within€three€years€of€the€time€itÏwas€due€or€its€collection€would€be€barred.€€ò òòòId.ó óóó€at€27.€€The€taxpayer€argued€that€the€collection€of€theÏtaxes€was€barred€because€the€assessments€had€not€been€made€within€the€three„year€statutoryÏperiod.€€ò òòòId.ó óóóÌà àThe€court€noted€that€the€legislature€amended€the€statute€to€require€that€only€state€taxes€mustÏbe€assessed€œwithin›€a€three„year€period.€€ò òòòId.ó óóóat€28.€€The€court€held€that€the€taxes€at€issue€were€localÏrather€than€state€taxes,€and€consequently€were€not€affected€by€the€three„year€limitation€onÏassessment:€ÌÓÓ€à8 àà àUnder€the€1974€Act€only€state€taxes€must€meet€the€three€year€statute€ofÏlimitations€on€assessment.€€Business€taxes€which€fall€under€classification€1„3€ofÏT.C.A.,€ðð€67„5805€[now€ðð€67„4„708(1)„(3)],€are€not€state€taxes,€but€are€insteadÏlocal€privilege€taxes€which€each€county€and/or€municipality€is€permitted€to€levy.€ÏReturns€on€these€taxes€are€filed€with€appropriate€local€government€rather€than€theÏstate.€€T.C.A.€ðð€67„5807.ÌÌò òòòÓÓId.ó óóó€€Thus,€the€court€in€ò òòòWestinghouseó óóó€found€that€taxes€under€the€statute€at€issue€in€this€case,ÏTennessee€Code€Annotated€ðð€67„4„708(3),€were€county€taxes€rather€than€state€taxes.€€ò òòòId.ó óóóÌà àThe€procedure€for€a€taxpayer€challenge€of€a€county€tax€is€set€forth€in€Tennessee€CodeÏAnnotated€ðð€67„1„901.€€Under€ðð€67„1„901,€a€taxpayer€cannot€directly€challenge€a€tax€in€court,€butÏmust€pay€the€tax€under€protest€and€sue€for€a€refund.€€Tenn.€Code€Ann.€ðð€67„1„901€(1994€&€Supp.Ï1996).€€This€provision€originally€applied€only€to€state€taxes,€ò òòòsee€Saunders€v.€Russelló óóó,€78ÏTenn.€293,€300€(1882),€but€now€applies€to€county€taxes€as€well.€€Tenn.€Code€Ann.€ðð€67„1„912Í(1994€&€Supp.€1996);€ò òòòsee€Hoover,€Inc.€v.€Rutherford€Countyó óóó,€885€S.W.2d€67€(Tenn.ÏApp.€1994)€(holding€that€a€taxpayer€could€not€seek€a€refund€of€excess€payments€of€county€taxesÏbecause€he€had€not€made€those€payments€under€protest).€€Ìà àIn€òòò òAmerican€Can€Co.€v.€McCanlessó óóó,€183€Tenn.€491,€193€S.W.2d€86€(1946),€aÏtaxpayer€brought€an€action€against€the€Commissioner€of€Revenue€for€declaratory€judgment€withÏrespect€to€the€construction€of€a€state€tax€statute.€€ò òòòId.€ó óóóat€493,€193€S.W.2d€at€86.€€The€Court€heldÏthat€the€taxpayerððs€exclusive€remedy€under€the€statutes€in€effect€at€that€time€was€to€pay€the€state€taxÏunder€protest€and€file€suit€for€recovery.€€ò òòòId.ó óóó€at€493,€193€S.W.2d€at€88.€€Because€the€taxpayer€hadÏnot€paid€the€state€tax€under€protest,€the€Court€found€that€it€lacked€jurisdiction€over€the€case€andÏdismissed€the€taxpayerððs€complaint.€€ò òòòId.ó óóó€at€502,€193€S.W.2d€at€90.€€€€ÌœÇ›à àAs€stated€above,€the€statutory€requirement€of€payment€under€protest€now€applies€to€countyÏtaxes;€thus,€the€reasoning€in€òòò òAmerican€Canó óóó€is€applicable€to€this€case.€€The€exclusive€remedy€forÏan€aggrieved€taxpayer€disputing€a€county€tax€is€to€pay€the€tax€and€seek€a€refund.€€òòò òSee€ó óóóTenn.€CodeÏAnn.€ðððð€67„1„901,€67„1„912.€€œHeath›€failed€to€pay€the€disputed€tax€prior€to€filing€his€œlawsuit;Ïconsequently,›€€the€trial€court€lacked€jurisdiction€over€his€complaint.€€Therefore,€the€trial€courtððsÏdecision€to€dismiss€Heathððs€complaint€is€affirmed.Ìà àBecause€the€dismissal€of€Heathððs€lawsuit€is€affirmed€on€procedural€grounds,€we€need€notÏaddress€his€contentions€that€he€is€not€subject€to€the€tax€or€that€the€tax€is€unconstitutional.€€Ìà àThe€decision€of€€the€trial€court€is€affirmed.€€Costs€are€taxed€to€Appellant,€for€whichÏexecution€may€issue€if€necessary.ÌÌÓÓà àà àà àà àà àà àòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ìà àà àà àà àà àà àò òóóHOLLY€KIRBY€LILLARD,€J.ÌÌÌCONCUR:Ìòờ̜€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€ÌóóW.€FRANK€CRAWFORD,€P.J.,€W.S.ÌÌòòÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌALAN€E.€HIGHERS,€J.ó ó