Questão jurídica principal
Whether the traffic tax lacked sufficient legal basis or was prematurely levied for the year 2000.
Decisão extraída
No constitutional defect was shown; the municipality could invoice the annual tax at the beginning of the year under the applicable rules.
Fundamentação extraída
The complaint did not adequately challenge the cantonal court's reasoning. The regulations did not precisely govern due dates, and advance billing for a modest recurring charge was not arbitrary.