PER CURIAM.
During the first nine months of 1995, the City of Dallas charged a fee on commercial buildings to generate funds for fire protection services. Failure to pay the fee carried a criminal fine of up to $2,000. Threatened with that penalty, petitioner Jim Lowenberg paid his fee of $80 and then sued for a refund for himself as well as all others who paid the fee, alleging that the fee was an unlawful occupation tax. The trial court certified a class and granted...
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