Opinion ID: 1187545
Heading Depth: 1
Heading Rank: 3

Heading: Uses of Tax Funds.

Text: Another attack is leveled against Ordinance No. 122 because it directs the proceeds of the motor vehicle rental tax into the county's general fund. Article IX, section 3 of the constitution limits the use of taxes on the ownership, operation or use of motor vehicles to expenditures related to streets and highways and to public parks and other comparable places. [3] Plaintiff asserts and defendants deny that a tax on motor vehicle rentals is a tax on the operation or use of the rented vehicles. This question need not be decided in the present proceeding. Article IX, section 3 by its express terms governs the use of the proceeds from the taxes to which it refers, not the collection of the taxes. Plaintiff sought only a declaration invalidating the tax. No demand to limit the expenditure of the proceeds to certain purposes was before the court. The court did not err in declining to invalidate the tax on this ground. [4]