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33 Crim. Just. Pol'y Rev. 3 (2022)

handle is hein.journals/cjpr33 and id is 1 raw text is: Article Criminal justice Policy Review 2022, Vol. 33(l) 3-22 A Case Study of Municipal © The Author(s) 2021 Article reuse guidelines: Taxation by Citation sagepub.com/journals-permissions DOI: 10.1177/08874034211020353 journals.sagepub.com/home/cjp OSAGE Dick M. Carpenter II', , Kyle Sweetland', and Jennifer McDonald' Abstract This study examines taxation by citation-local governments using code enforcement and the justice system to raise revenue rather than solely to advance public health and safety. It does so through a detailed case study of Morrow, Riverdale, and Clarkston, three Georgia cities with a history of prolific revenue generation through fines and fees from traffic and other ordinance enforcement. Results suggest taxation by citation is a function of the perceived need for revenue and the ability to realize it through code enforcement. Moreover, the phenomenon may be a matter of systemic incentives. City leaders need not be motivated by simple rapaciousness. They may see fines and fees revenue as the answer to their cities' problems. Once in effect, the mechanisms necessary for taxation by citation-such as highly efficient court procedures-may stick, becoming business as usual. Keywords fines and fees, taxation by citation, municipal courts, code enforcement, traffic citations Introduction This article presents a case study of three cities that have historically generated sub- stantial revenues from fines and fees associated with city ordinances. Cities have long generated revenue through citations and traffic tickets, but widespread awareness about the extent to which municipalities depend on such revenue is rather recent. 'Institute for Justice, Arlington, VA, USA 2University of Colorado, Colorado Springs, USA Corresponding Author: Dick M. Carpenter II, University of Colorado, 1420 Austin Bluffs Parkway, Colorado Springs, CO 80918-3733, USA. Email: dcarpent@uccs.edu