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ÔÔ€ÔÝ  ÝÒ € ÒÒ „ ÒÑ  ÑÑ\R AØ'\ÑÑ€ÑÑ7€¥XXdædÈ7ÑÑ  ÑÑ  Ñò òÔ€¼ÔÓ  ÓÙ€!ÙßR€+,*A1-j|;ò` ç `€€@ÿRß›Þ ÞÌà@ àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àAT€NASHVILLEó óÔ€XÔÌÌÌÌÌEVERETT€C.€œSIMMONS›,€M.D.,à àà à)Ìà àà àà àà àà àà à)Ìà àPlaintiff/Appellant,à àà àà à)Ìà àà àà àà àà àà à)à àAppeal€No.Ìà àà àà àà àà àà à)à à01„A„01„9709„CH„00495ÌœVS›.à àà àà àà àà àà à)Ìà àà àà àà àà àà à)à àDavidson€ChanceryÌà àà àà àà àà àà à)à àNo.€96„767„IIÌRUTH€E.€JOHNSON,€à àà àà à)à àà àà àà àà àà àÌCOMMISSIONER€OF€REVENUE,à à)ÌSTATE€OF€TENNESSEE,à àà àà à)Ìà àà àà àà àà àà à)Ìà àDefendant/Appellee.à àà à)ÌÌÌà@ àAPPEALED€FROM€THE€CHANCERY€COURT€OF€DAVIDSON€COUNTYÌà@ àAT€NASHVILLE,€TENNESSEEÌÌà@ àTHE€HONORABLE€CAROL€L.€œMcCOY›,€CHANCELLORÌÌÌÌEVERETT€C.€œSIMMONS›,€M.D.ÌP.€O.€Box€339ÌœGrimesland›,€North€Carolina€27837Ìà àPro€œSe›/Plaintiff/AppellantÌÌJOHN€KNOX€WALKUPÌAttorney€General€&€ReporterÌÌœSTACY€E.€GIBSON›ÌAssistant€Attorney€GeneralÌ425€Fifth€Avenue€NorthÌNashville,€Tennessee€37243„0489Ìà àAttorney€for€Defendant/AppelleeÌÌÌÌÌà@ àAFFIRMED€AND€REMANDEDÌÌÌÌÌà àà àà àà àà àà àà àBEN€H.€CANTRELL,€JUDGEÌÌCONCUR:ÌTODD,€P.J.,€M.S.ÌKOCH,€J.ÌÇÓÓò òÔ€„Ôòòà@ àO€P€I€N€I€O€Nóóó óÔ€XÔÌÌà àà àA€doctor€who€maintained€medical€licenses€in€both€Tennessee€andÏNorth€Carolina€received€an€assessment€for€payment€of€the€TennesseeÏprofessional€privilege€tax.€€He€filed€suit€against€the€Commissioner€of€Revenue,Ïchallenging€the€imposition€of€the€tax€on€the€ground€that€he€was€not€activelyÏengaged€in€the€practice€of€medicine€in€Tennessee.€€The€trial€court€grantedÏsummary€judgment€to€the€Commissioner.€€We€affirm.ÌÌà@ àò òI.Ìó óÌà à€à àDr.€Everett€œSimmons›€is€a€North€Carolina€physician.€€He€has€chosenÏto€maintain€a€medical€license€in€Tennessee€as€well€as€in€North€Carolina,€thoughÏhe€does€not€practice€in€this€state.€€In€order€to€maintain€his€professional€status€inÏTennessee,€he€has€had€to€renew€his€Tennessee€medical€license€every€two€years,Ïand€to€pay€the€required€fee.ÌÌà àà àSince€1992,€he€has€also€had€to€comply€with€the€requirements€ofÏTenn.€Code€Ann.€ðð€œ67„4„1701,›€et€seq.€€That€statute€establishes€an€annual€$200Ïoccupational€tax€on€the€privilege€of€engaging€in€any€of€over€twenty€professionsÍthat€require€licensure€or€registration€by€the€state,€including€medicine,€dentistryÏand€law.ÌÌà àà àIn€1992,€the€remittance€portion€of€the€Professional€Privilege€Tax€formÏcontained€boxes€that€could€be€checked€for€active,€inactive€or€retired€status.€€Dr.ÏSimmonsðð€return€for€that€year,€which€is€in€the€record,€shows€that€he€checked€theÏinactive€status€box.€€At€the€bottom€of€the€form,€he€printed€by€hand,€ð ðI€have€notÏactively€practiced€medicine€in€the€State€of€Tennessee€but€retain€a€license€there,ððÏand€he€initialed€the€statement.€€Presumably,€he€did€not€pay€the€tax.ÌÌà àà àIn€1993,€the€Tennessee€Department€of€Revenue€changed€the€taxÏform€to€eliminate€the€three€boxes.€€On€the€new€form,€Dr.€Simmons€hand„printedÏand€initialed€a€statement€identical€to€the€one€he€had€printed€on€the€1992€form.€ÏThere€is€no€indication€in€the€record€that€he€paid€the€occupational€tax€in€1993€orÏ1994.€€On€December€31,€1995,€the€Department€sent€Dr.€Simmons€a€Notice€ofÏAssessment€for€the€1995€tax€year,€requesting€remittance€of€the€tax,€as€well€asÏinterest€and€a€$50€penalty,€for€a€total€assessment€of€$267.28.ÌÌà àà àDr.€Simmons€then€brought€this€pro€se€lawsuit€against€theÏDepartment€in€the€Chancery€Court€of€Davidson€County,€arguing€that€he€shouldÏnot€be€liable€for€the€tax.€€The€Department€counter„claimed€for€payment€of€theÏassessment.€€Both€parties€filed€motions€for€summary€judgment.€€The€trial€courtÍgranted€summary€judgment€for€the€Department,€and€ordered€Dr.€Simmons€to€payÏthe€assessment,€as€well€as€costs€and€attorney€fees.€€This€appeal€followed.€€€€€€€€ÌÌà@ àò òII.ó óÌÌà àà àThe€primary€issue€the€plaintiff€raised€in€the€trial€court€and€in€hisÏappellate€brief€(he€did€not€appear€for€oral€argument)€was€whether€the€privilege€taxÏor€occupational€tax€described€in€Tenn.€Code€Ann.€ðð€67„4„1701,€et€seq.€is€a€tax€onÏthe€actual€practice€of€medicine€in€the€State€of€Tennessee€or€a€tax€on€the€mereÏprivilege€of€being€allowed€to€practice€medicine€in€this€state.€ÌÌà àà àWhile€it€is€true€that€the€language€in€the€statute€is€somewhatÏambiguous€on€this€score,€it€appears€to€us€that€when€its€various€sections€are€readòòÏin€pari€materiaóó€€with€the€other€statutes€referenced€by€it,€it€is€not€difficult€to€arrive€atÏits€true€meaning.€€Tenn.€Code€Ann.€ðð€67„4„1701€reads:à àÏÒ 0 ÒÒ  Òò òÓÓPrivilege€tax€established„„€Collection.„„ó ó€TheÏengaging€in€any€vocation,€profession,€business€orÏoccupation€hereinafter€named€in€this€part€is€declared€to€beÏa€privilege€taxable€by€the€state€alone.€€The€privilege€taxÏestablished€in€this€part€shall€be€collected€by€theÏcommissioner€of€revenue€and€deposited€to€the€stateÏgeneral€fund.ÌÒ € ÒÒ „ ÒÌÓÓÌà àà àTenn.€Code€Ann.€ðð€67„4„1702€states€that€the€tax€is€levied€ð ðon€theÏprivilege€of€engaging€in€the€following€vocations,€professions,€businesses€orÏoccupations,ðð€and€lists€as€those€subject€to€the€tax€ð ð(p)ersons€licensed€orÏregistered€under€title€63€as€.€.€.€physicians.ðð€ÌÌà àà àTenn.€Code€Ann.€ðð€67„4„1708€reads€in€relevant€part:ÌÒ 0 ÒÒ  ÒÓÓò òApplicability.„„€ó ó(a)€The€privilege€tax€levied€by€this€partÏupon€the€privilege€of€engaging€in€certain€occupationsÏrequiring€registration€or€a€license€do€not€apply€to€a€personÏso€registered€or€licensed,€if€the€person€is€inactive€or€retiredÏpursuant€to€the€regulations€of€the€appropriate€licensingÏboard.ÌÌÒ € ÒÒ „ Ò[Acts€1992,€ch.€529€ðð€17].ÌÌÓÓÌà àà àThe€affidavit€of€Jerry€œKosten›,€an€administrator€for€the€TennesseeÏBoard€of€Medical€Examiners,€states€that€ð ð[œi]n›€order€to€be€classified€as€ððinactiveðð€orÏððretired,ðð€a€licensee€must€complete€a€form€requesting€such€status€and€file€it€withÏthe€Board.ðð€€Mr.€œKosten›€also€noted€that€Dr.€Simmons€had€not€applied€for€suchÏstatus,€and€is€therefore€not€inactive€or€retired€in€accordance€with€the€BoardððsÏregulations.€ÌÌà àà àWe€observe€that€œthe€regulations€of€the€Board€of€Medical€ExaminersÏare€to€be€found€in€the€Rules€and€Regulations€of€the€State€of€Tennessee,€0880„1,Ïet€seq.€€Rule€0880„2„10(1)(b)€provides€that›€one€who€files€for€inactive€status€andÍmeets€the€other€requirements€of€the€Board€will€receive€ð ða€license€designated€onÏits€face€in€bold€print€as€ððinactiveðð,ðð€and€that€an€individual€with€an€inactive€licenseÏmay€not€engage€in€the€active€practice€of€medicine€in€œTennessee.€€€However,›€œhe›Ïmay,€upon€filing€a€reactivation€application€and€paying€a€fee,€have€his€activeÏlicense€restored.€€œTenn.€Rules›€œand€Regulations,›€œ0880„2„10(3)(1997).›Ì€Ìà àà àThe€provisions€of€Tenn.€Code€Ann.€ðð€œ67„4„1701,›€et€seq.,€when€readÏtogether€with€the€medical€licensing€provisions€of€Tenn.€Code€Ann.€ðð€œ63„6„101,›€etÏseq.€and€the€Rules€and€Regulations€of€the€œState€of€Tennessee›€indicate€that€allÏthose€individuals€in€possession€of€an€active€Tennessee€medical€license€areÏobligated€to€pay€the€œprivilege›€tax,€and€that€having€done€so,€payment€of€the€taxÏconfers€upon€the€œlicenseholder›€the€privilege€of€practicing€medicine€in€Tennessee,Ïwhether€he€chooses€to€exercise€the€privilege€or€not.€€If€he€is€not€interested€inÏretaining€the€privilege,€there€is€an€orderly€procedure€to€follow€for€obtaining€anÏinactive€license.€€Thus,€the€tax€must€be€construed€as€a€tax€upon€the€privilege,€notÏa€tax€upon€the€actual€practice€of€medicine€in€Tennessee.ÌÌà@ àò òIII.ó óÌÌà àà àDr.€Simmons€has€raised€some€other€issues,€which€merit€only€briefÏconsideration.€€He€claims€that€by€imposing€the€tax€on€œlicenseholders›,€the€state€isÏindulging€in€a€form€of€unfair€double€taxation:€€that€is,€a€tax€upon€a€tax.€€But€the€feeÍfor€renewing€a€medical€license€is€not€the€same€as€a€tax.€€A€license€requirement€isÏimposed€for€the€purpose€of€regulating€some€activity€under€the€police€power€of€theÏstate,€and€a€licensing€fee€is€established€to€cover€the€cost€of€such€regulation.€€A€taxÏis€imposed€primarily€for€the€purpose€of€raising€revenue.€òò€Memphis€Retail€LiquorÏDealersðð€Association,€Inc.€v.€City€of€Memphis,óó€547€S.W.2d€244,€246€(Tenn.€1977).ÌÌà àà àIt€follows€that€the€collection€of€a€licensing€fee€to€regulate€a€particularÏœprofession›€does€not€preclude€the€State€from€imposing€a€tax€on€the€sameÏœprofession.›€€The€legislative€intention€to€do€that€very€thing€œcannot›€be€clearer.€€Tenn.ÏCode€Ann.€œðð›€67„4„1705€œreads›€œð ð[t]he›€taxes€levied€by€this€part€shall€not€beÏconstrued€to€be€a€regulatory€fee,ðð€while€Tenn.€Code€Ann.€œð𛀜67„4„1706›€reads€ð ð[œt]he›Ïtaxes€levied€by€this€part€are€in€addition€to€all€other€taxes€and€fees€levied€by€law.ððÌÌà àà àDr.€Simmons€also€argues€that€his€equal€protection€rights€have€beenÏviolated€by€Tenn.€Code€Ann.€ðð€67„1„1803(a)€which€provides€that€legal€challengesÏto€the€imposition€of€taxes€in€Tennessee€must€be€brought€in€Chancery€Court,€eitherÏin€Davidson€County€or€in€the€county€of€the€taxpayerððs€domicile€or€the€county€of€hisÏprincipal€place€of€business.€€The€plaintiff€notes€that€Tennessee€does€not€maintainÏa€chancery€court€in€œGreene›€County,€North€Carolina,€where€he€lives,€andÏconcludes€that€he€is€thus€placed€at€a€disadvantage€relative€to€litigants€who€live€orÏdo€business€in€Tennessee€counties.ÌÌà à€€€€€Of€course,€Tennessee€cannot€maintain€courts€in€North€Carolina,€just€asÏNorth€Carolina€cannot€maintain€courts€in€Tennessee.€€We€note€that€Dr.€Simmons,Ïwho€has€voluntarily€chosen€to€live€in€one€state€and€maintain€a€medical€license€inÏanother,€does€not€by€virtue€of€that€choice€become€a€member€of€any€protectedÏclass.€€And€since€Tennessee€has€provided€a€forum€for€hearing€the€claims€of€out„of„state€taxpayers€like€Dr.€Simmons,€no€fundamental€rights€are€implicated€by€theÏapplication€of€Tenn.€Code€Ann.€ðð€€67„1„1803(a)€to€his€claim.€€Thus,€even€if€weÏwere€to€construe€the€statute€as€providing€disparate€treatment€to€two€differentÏclasses€of€citizens,€the€state€is€only€required€to€demonstrate€a€rational€basis€forÏmaintaining€such€a€distinction.€€òòSeeóó€òòœGenesco›€Inc.€v.€Woodsóó,€578€S.W.2d€639Ï(Tenn.€1979).ÌÌà àà àSuch€a€basis€can€clearly€be€found€in€the€impossibility€of€extendingÏTennessee€courts€beyond€the€borders€of€this€state,€in€the€need€to€provide€aÏTennessee€forum€for€out„of„state€taxpayers,€and€in€the€purpose€of€enabling€in„state€taxpayers€to€litigate€their€claims€in€the€most€convenient€forum€possible.€€Dr.ÏSimmonsðð€œsuggested›€œremedy€is€that›€all€œTennessee€doctors›€be€forced€to€pursueÏtheir€litigation€in€Davidson€County€in€order€that€they€not€enjoy€an€advantage€overÏœhim.€€This›€constitutes€a€disservice€to€busy€professionals,€and€to€those€who€œrelyÏupon›€them.ÌÌà@ àò òIII.ó óÌÌà àà àThe€judgment€of€the€trial€court€is€affirmed.€€Remand€this€cause€to€theÏChancery€Court€of€Davidson€County€for€further€proceedings€consistent€with€thisÏopinion.€€Tax€the€costs€on€appeal€to€the€appellant.ÌÌÌÌÓÓà àà àà àà àà àà àà à____________________________Ìà àà àà àà àà àà àà àBEN€H.€CANTRELL,€JUDGEÌÌÌÌCONCUR:ÌÌÌÌÌ_______________________________ÌHENRY€F.€TODD,€PRESIDING€JUDGEÌMIDDLE€SECTIONÌÌÌÌÌ_____________________________ÌWILLIAM€C.€KOCH,€JR.,€JUDGEÌÌÇÑ  ÑÑ X ÑÔ€¼Ôò òà@ àœó ó›