text:
1.6.2 / February 7, 2017
App Information Alien Attack VR - Cardboard
- App NameAlien Attack VR - Cardboard
- Paketnamecom.arloopa.scifivrtwo
- UpdatedFebruary 7, 2017
- Datei57M
- Erforderliche Android-VersionAndroid 4.4 and up
- Version1.6.2
- HerstellerARLOOPA Inc. Augmented and Virtual Reality Apps
- Installationen50,000+
- PriceKostenlos
- KategorieAction
- Hersteller1257 Bush street, Apt 2C, San Francisco, 94109, US
- Google Play Link
Alien Attack VR - Cardboard APK Dateien HistorySelect Alien Attack VR - Cardboard Version :
Alien Attack VR - Cardboard 1.6.2 APK FileDatum: 2017 /4/1Erforderliche Android-Version: Android 4.4+ (KitKat, API: 19)Datei: 56.7 MBTested on: Android 6.0 (Marshmallow, API: 23)File Sha1: c87355b343854d7f9dab1a54c5f8eff35d975532
Alien Attack VR - Cardboard 1.6.1 APK FileDatum: 2017 /1/11Erforderliche Android-Version: Android 4.4+ (KitKat, API: 19)Datei: 54.7 MBTested on: Android 6.0 (Marshmallow, API: 23)File Sha1: 86e5a253b158f09488b535713487a7275835b9a9
Alien Attack VR - Cardboard 1.4 APK FileDatum: 2016 /4/27Erforderliche Android-Version: Android 4.1+ (Jelly Bean, API: 16)Datei: 54.2 MBTested on: Android 6.0 (Marshmallow, API: 23)File Sha1: 08d9e07f3b09099496fa0feaa1c2a085e921da4c
Alien Attack VR - Cardboard 1.3.3 APK FileDatum: 2015 /12/7Erforderliche Android-Version: Android 4.3+ (Jelly Bean, API: 18)Datei: 32.3 MBTested on: Android 6.0 (Marshmallow, API: 23)File Sha1: 02ae19ab18eda561e48265c05d698f5e9dbd325c
Alien Attack VR - Cardboard OBB Main FileFile Size: 29.7 MBData: mainFetch Date: 2015/12/7File Sha1: e17f33aa14cf3dd646a6e3ad7cd9f28c8fcdff93
How to Install the OBB File (APK Expansion File)
- Firstly, Download APK file of the app Alien Attack VR - Cardboard 1.6.2 for Android.
- Copy the APK file to your Android device's SD card and Install it. (Don't open it after installation)
- Download Obb files and copy the *.obb file named '' into the required location:
- The full/absolute path of the obb file should look like as the following (Case-sensitive):
If there is no such location, you need to create the path or folder manually on your SD card.
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Gangstar Vegas - mafia game 4.1.0h APK
Roll up on a dangerously fun and overwhelmingly rich trip to theCity of Sin! Enjoy everything Vegas has to offer, from shooting uprival gangs and stealing cars to racing down the strip and pushingyour luck at the casino! WELCOME TO OUTRAGEOUS LAS VEGAS √ Play asa mixed martial arts star whose dreams of being champ will clashwith a world of theft, gang wars, zombies and more in a BLOCKBUSTERSTORY MODE. √ Fight through 80 MISSIONS full of action, auto races,shooting & more. √ Raise clans of criminals to strike enemiesfrom the shadows. ENDLESS SANDBOX FUN √ Explore a city 9X BIGGERthan the previous Gangstar, for a ridiculously fleshed-out mobileworld where you'll always find exciting new thefts and action. √Perform stunts with ragdoll effects that are as fun to see succeedas they are to watch fail horribly, thanks to the amazing HAVOKPHYSICS engine. √ Climb the Leaderboards as you overcome CHALLENGESincluding air, water and street auto races, MMA fights, FPSshowdowns & more! √ Become Vegas's finest sniper by shooting itup in Carnage & Heist modes. √ Break the bank in addictiveCASINO GAMES. RIDE ON THE WILD SIDE √ Access INSANE WEAPONS likeMolotov cocktails, sniper rifles, flamethrowers & an electricguitar! √ Drive CRAZY VEHICLES like monster trucks, muscle cars,tanks & fighter jets. √ UPGRADE YOUR SKILLS for more defttheft, sharper sniper strikes, and better race-car control. √CUSTOMISE YOUR GEAR to look like a robot, boxer, zombie, orwhatever you want! BEYOND THE MORTAL COIL √ Kill zombies, boxrobots, and strike out against the shadow clans of HELL! AUGMENTEDREALITY Bring your hottest set of wheels into the real world andtake a snapshot to share with friends! (For Android 7.0 andhigher.) THE STORY: As a rising MMA champion framed by the mob,you're supposed to throw your next bout. But when your opponentbeats you to the punch and goes down first, a gang lord's plan goesdown too. Now you're the most wanted man in this dog-eat-dog citywhere crime is everywhere. Welcome to Las Vegas, where fortunes aremade and lives are lost with a roll of the dice! For fans of FPSaction, auto racing, driving (autos or tanks), robots, zombieclans, games with car theft, and free mobile games. This gamesupports smartphones and tablets running Android 2.3 and up. S Clubis a monthly subscription service that grants you unlimited weaponammo and vehicle deliveries on an ongoing basis. S Club costs USD9.99/month (or local equivalent) and will be charged to your GoogleAccount after purchase and when the subscription renews monthly.The subscription will renew automatically 24 hours prior to the endof the subscription period, unless it's turned off before then.Payment will be charged to your Google Account upon confirmation ofpurchase. Your account will be charged for renewal within 24 hoursprior to the end of the current period. You can managesubscriptions and auto-renewal can be turned off by going to yourAccount Settings after purchase. No cancellation of the currentsubscription is allowed during the active subscription period._____________________________________________ Visit our officialsite at http://gmlft.co/website_EN Check out the new blog athttp://gmlft.co/central Don't forget to follow us on social media:Facebook: http://gmlft.co/SNS_FB_EN Twitter:http://gmlft.co/SNS_TW_EN Instagram: http://gmlft.co/GL_SNS_IGYouTube: http://gmlft.co/GL_SNS_YT This app allows you to purchasevirtual items within the app and may contain third-partyadvertisements that may redirect you to a third-party site. Termsof Use: http://www.gameloft.com/en/conditions-of-use PrivacyPolicy: http://www.gameloft.com/en/privacy-notice End-User LicenseAgreement: http://www.gameloft.com/en/eula
MORTAL KOMBAT MOBILE brings its trademark Fatalities to mobile,with stunning graphics, and over the top moves! Assemble an eliteteam of Mortal Kombat warriors now and prove yourself in thegreatest fighting tournament on Earth. MK11 CHARACTERS Experiencethree Mortal Kombat 11 console characters right now in MortalKombat Mobile! Battle through special Trial Challenges as MK11 JADEand MK11 RAIDEN to add them to your roster! And earn Mortal Kombat11 SCORPION through multiplayer rewards! FIGHT IN BRUTAL 3 v 3KOMBAT Create your own team of Mortal Kombat fighters andlead them into battle to earn experience, new special attacks, andpowerful artifacts. Team up warriors with unique synergies to getan advantage over your enemies such as Team Ronin, Team Nightmare,and Team Day of the Dead! BUILD A MASSIVE ROSTER Collect over 130Mortal Kombat characters including veterans like Scorpion, JohnnyCage, Sub-Zero, Cassie Cage, Ermac, and many others. Discover thenewest additions to Mortal Kombat Mobile such as the bloodthirstyVampiress Mileena, soccer champion Kombat Cup Sonya Blade,mysterious Klassic Reptile, and warrior princess Ronin Kitana.COMPLETE DIFFICULT CHALLENGES Prove yourself and complete a seriesof matches to bring new Mortal Kombat warriors to your roster! Anew challenge begins every week! MULTIPLAYER FACTION WARSCompete with other players in Faction Wars, an online competitivemode where players engage other player teams. Rank up in your ownFaction's leaderboard to earn weekly prizes. PERSONALIZE YOURGAME Unlock unique character customizations inFeats of Strength. Win battles to show off your mastery withlimitless combinations of action packed Victory Stances, insultingVictory Taunts, and champion worthy War Banners. Unlocking Feats ofStrength also boosts stats for characters! JAW DROPPINGFATALITES Mortal Kombat Mobile brings its trademark Fatalities tomobile, with stunning graphics, and over the top moves that willpunch you right in the guts. EARN REWARDS ON EPIC QUESTS Sendcharacters on epic Quests to earn special rewards! Begin yourjourney in Outworld and make your way to Netherrealm! NOTICES: *Mortal Kombat Mobile features high quality visuals. Performance isnot optimized on devices with less than 1.0 GB RAM. * Mortal KombatMobile is an online-only game. * A minimum of 1.1 GB of free spaceis required on your device. Content is generally suitable for ages17 and up. Contains intense violence, blood, and gore.
Modern Combat 5: eSports FPS 3.7.1a APK
> "It plays as good as it looks." – IGN > "Amps everything upto the next level." – 148Apps > "Sharp controls, impressivegraphics." – Pocket Gamer War has evolved, and so has the bestonline FPS on mobile! Step onto the battlefield and answer the callwith the title that raised the bar for first person shooter gameswith its great graphics, high-powered guns and intense onlinemultiplayer action. Create a squad from 9 classes, add your friendsfor team play and test your skills in dynamic warfare againstonline rivals from around the world! Prefer to work alone? Thenfeel free to step into the thrilling solo play campaign as youshoot your way through one dire situation after another to save theworld as you launch an attack against a lunatic's apocalypticplans. You won't find more first person shooter fun in a free gameanywhere! 9 CLASSES WITH UNIQUE SKILLS > Customize and level upany of the 9 classes across solo play and team play modes. >Find the playstyle that suits you: Assault, Heavy, Recon, Sniper,Support, Bounty Hunter, Sapper, X1-Morph, or Kommander. >Activate class-specific skills by earning and spending SkillPoints. HIGH-POWERED ONLINE MULTIPLAYER > Watch players engagedin live online FPS battles and eSports competitions with all thegreat graphics you expect in the new Spectator mode. > Epicguns-a-blazing team play in Squad vs. Squad matches. > Talk toother players to plan your online multiplayer strategies andcoordinate an attack in the Global and Squad Chats. > Top theindividual and Squads leaderboards as you master your eSportsskills. > Win free rewards and cool prizes in limited-timeevents. UNIFIED GAME PROGRESSION > Accumulate XP and level up byplaying both solo play missions and team play matches. > Unlockhigher-tier guns and other weapons by mastering lower-tier guns.> Customize the perfect weapon using a host of attachments andjump straight into the free game action. INTENSE SOLO PLAY CAMPAIGN> Engage in fast-paced story missions where the call will takeyou from Tokyo to Venice for a variety of first person shooterchallenges. > Play the new Spec Ops missions for a real onlineFPS adrenaline rush. > Great graphics, music and voiceperformances perfectly adapted for a first person shooter game.HIGHLY CUSTOMIZABLE CONTROLS > Intuitive, highly customizablecontrols so you can play the game just the way you want. >Modern Combat 5 supports HID game controllers. MOGA Pro is alsosupported, in mode B (HID Mode). Modern Combat 5 requires anInternet connection. So if you're ready for the online FPS of yourdreams, dive into this unparalleled free game that takes onlinemultiplayer to new heights. Perfect for anyone hungry for solo playfirst person shooter fun, or team play eSports competition._____________________________________________ Visit our officialsite at http://gmlft.co/website_EN Check out the new blog athttp://gmlft.co/central Don't forget to follow us on social media:Facebook: http://gmlft.co/FBMCGP Twitter: http://gmlft.co/twmcgpInstagram: http://gmlft.co/GL_SNS_IG YouTube:http://gmlft.co/ytmcgp Forum: http://gmlft.co/MC5FR This app allowsyou to purchase virtual items within the app and may containthird-party advertisements that may redirect you to a third-partysite. Terms of Use: http://www.gameloft.com/en/conditions-of-usePrivacy Policy: http://www.gameloft.com/en/privacy-notice End-UserLicense Agreement: http://www.gameloft.com/en/eula
Doodle Army 2 : Mini Militia 4.2.8 APK
Experience intense multiplayer combat with up to 6 players onlineor 12 using local wi-fi. Train with the Sarge and sharpen yourskills in offline Training, Co-op and Survival modes. Shoot amultitude of weapon types including the sniper, shotgun andflamethrower. Features explosive online and local multiplayerwarfare! Intuitive dual stick shooting controls. Open world mapsutilizing rocket boots for extended vertical flight. Zoom control,melee attacks and dual wield ability with modern and futuristicheavy duty weapons and grenades. Play team based battles in thisfun cartoon themed cross between Soldat and Halo. Doodle Army 2Mini Militia aka DA2, based on the original stickman shooter DoodleArmy, was created based on player feedback and suggestions. We loveto hear your ideas so thank you and keep them coming! Give a callout to Sarge from the in-game email link! Purchase the Pro PlayerPack to get full access to dual wield ability, extra avatarcustomization items and online weapons such as the rocket launcher,sniper rifle, laser, saw gun and more!
Garena Free Fire 1.28.0 APK
Free Fire is the ultimate survival shooter game available onmobile. Each 10-minute game places you on a remote island where youare pit against 49 other players, all seeking survival. Playersfreely choose their starting point with their parachute, and aim tostay in the safe zone for as long as possible. Drive vehicles toexplore the vast map, hide in trenches, or become invisible byproning under grass. Ambush, snipe, survive, there is only onegoal: to survive and become the apex of them all. [Survival shooterin its original form] Search for weapons, stay in the play zone,loot your enemies and become the last man standing. Along the way,go for legendary airdrops while avoiding airstrikes to gain thatlittle edge against other players. [10 minutes, 50 players, epicsurvival goodness awaits] Within 10 minutes, a new survivor willemerge. Will you be the one at the apex of all other players?[4-man squad, with in-game voice chat] Create squads of up to 4players and establish communication with your squad at the veryfirst moment. Command your friends to victory and be the last teamstanding at the apex. [Realistic and smooth graphics] Easy to usecontrols and smooth graphics promises the best survival experienceyou will find on mobile to help you immortalize your name among thelegends. [Contact us] Customer Service: https://goo.gl/8f5918
Grand Theft Auto: San Andreas 1.08 APK
Five years ago, Carl Johnson escaped from the pressures of life inLos Santos, San Andreas, a city tearing itself apart with gangtrouble, drugs and corruption. Where filmstars and millionaires dotheir best to avoid the dealers and gangbangers.Now, it's the early90's. Carl's got to go home. His mother has been murdered, hisfamily has fallen apart and his childhood friends are all headingtowards disaster.On his return to the neighborhood, a couple ofcorrupt cops frame him for homicide. CJ is forced on a journey thattakes him across the entire state of San Andreas, to save hisfamily and to take control of the streets.Rockstar Games brings itsbiggest release to mobile yet with a vast open-world covering thestate of San Andreas and its three major cities – Los Santos, SanFierro and Las Venturas – with enhanced visual fidelity and over 70hours of gameplay.Grand Theft Auto: San Andreas features: •Remastered, high-resolution graphics built specifically for mobileincluding lighting enhancements, an enriched color palette andimproved character models. • Cloud save support for playing acrossall your mobile devices for Rockstar Social Club Members.• Dualanalog stick controls for full camera and movement control.• Threedifferent control schemes and customizable controls with contextualoptions to display buttons only when you need them.• Compatiblewith the MoGa Wireless Game Controllers and select Bluetooth andUSB gamepads.• Integrated with Immersion tactile effects. •Tailor your visual experience with adjustable graphic settings.Languages Supported: English, French, Italian, German, Spanish,Russian and Japanese. For optimal performance, we recommendre-booting your device after downloading and closing otherapplications when playing Grand Theft Auto: San Andreas. Forinformation about supported devices and compatibility, pleasesee:http://support.rockstargames.com/hc/en-us/sections/200251868-San-Andreas-Mobile-SupportMobileVersion developed by War Drum Studioswww.wardrumstudios.comFind outmore:www.rockstargames.comSeevideos:www.youtube.com/rockstargamesFollowus:www.facebook.com/rockstargameswww.twitter.com/rockstargames
WWE Immortals 2.6.3 APK
Take your favorite WWE Superstars out of the ring and into thesupernatural world of WWE IMMORTALS. Wield DEVASTATING POWERS todemolish opponents with innovative touch-based combat from themakers of Injustice and Mortal Kombat. SUPERCHARGE YOUR ROSTER withspectacular signature moves, gear and support cards. Bring the painduring live BONE-CRUNCHING BATTLES tied to WWE events.FIGHTUse thetouch screen mechanics of your mobile device to do epic battle withyour enemies in 3-on-3 combat. Swipe and tap to perform combos andbuild your power to pull off special attacks and use eachSuperstars's customized superpower.MASSIVE ROSTERCollect and playas fantastical versions of your favorite WWE Superstars: Triple H,John Cena, The Undertaker, The Bella Twins, The Rock, Stone Cold,and many more. Each iconic Superstar comes with unique variations,featuring special powers and moves.LEVEL UPBuild your move set,increase your powers, upgrade your characters, and conquer yourcompetition. Constantly evolve your roster to fit your style ofplay and put your best Immortals forward as you take on a series ofcombatants.ONLINE MULTIPLAYERTake on real opponents in OnlineBattles and compete against players around the world in live,in-game events tied to the WWE and earn awesome rewards.AMAZINGGRAPHICSDelivers best-in-class graphics on your phone or tablet,with custom animations for every single WWE Superstar. Engage inbattle across multiple worlds, all tailored for each Superstar'salter-ego, fully rendered in 3D.
Injustice: Gods Among Us 3.2 APK
Build an epic roster of DC super heroes and villains and get readyfor battle! INJUSTICE: GODS AMONG US is a free-to-play collectiblecard game where you build a roster of characters, moves, powers,and gear and enter the arena in touch-based 3-on-3 action combat.FIGHT Use the touch screen mechanics of your mobile device tobattle your enemies in 3-on-3 action combat. Swipe and tap toperform combos and build your power to pull off special attacks andsuper moves taken straight from the console version of the game.LEVEL UP Build your move set, increase your powers, upgrade yourcharacters and gear, and beat your competition. Constantly evolveyour card collection to fit your style of play and put your bestteam forward as you take on a series of DC super hero and villiancombatants.z ONLINE MULTIPLAYER Take on real opponents in OnlineMultiplayer Battles. Compete against players worldwide on theleaderboards, and in tournaments filled with awesome rewards. Watchreplays of your previous offensive and defensive battles to honeyour skills and your team lineup. Lead your team to victory!MASSIVE ROSTER Collect and play as your favorite DC Comics icons:Superman, Batman, Wonder Woman, The Joker, Green Arrow, Flash,Bane, Green Lantern, Doomsday, and many others. With each alternateversion of these iconic characters you get a new set of powers andmoves, and a whole new fight! AMAZING GRAPHICS Deliversbest-in-class graphics on your phone or tablet, with customanimations for every single super hero and villain. Take the battleto Arkham Asylum, the Batcave, The Watchtower, and other iconiclocales from DC Comics, fully rendered in 3D. Please Note:INJUSTICE: GODS AMONG US is free to play, but it contains itemsthat can be purchased for real money.


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Come jam out with Railroad Earth when their tour stops at The Depot April 10th!
Certain events have special offers that are available. You may qualify for a reduced price, better seating, backstage pass, or other possible benefits. Use the password you were provided to take advantage of exclusive offers and presales.
Flash Seats makes it easy for every fan to get to the event, even sold out events!

subset: commoncrawl


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January Jones Talks Spring Fashion And Beauty Essentials
We're mad for January Jones' style--can you blame us? The beloved actress of AMC's hit series Mad Men has perfected the art of dressing, whether she's off the clock or on the red carpet. When Jones is running errands with baby son Xander or heading to the airport, she expertly layers easy, laid-back pieces, and accents her look with menswear-inspired oxfords or a woven fedora for extra intrigue. But when she's attending an awards show or premiere, Jones is known to turn up the bombshell factor in bold colours and risk-taking silhouettes. This combination of noteworthy nonchalance and fashion-forward confidence is precisely why we asked Jones to curate her spring essentials as this month's Guest Editor, so click through to find out what's on her wish list.
Custom Rose Gold Australian Opal & Ruby Ring ($2250, 424.625.5557)
"My favourite jewellery right now is from my friend Lori Heuring's line called Ivy Diamond Cole," Jones says. While she loves the brand's rose gold bar earrings, the actress is also smitten with this luxe cocktail ring.
The Patrick Melrose Novels: Never Mind, Bad News, Some Hope, and Mother's Milk by Edward St. Aubyn
In between takes you're likely to find Jones enjoying The Patrick Melrose Novels, a series of five witty books--this volume is comprised of the first four books--that chronicle the titular character's dysfunctional life from childhood to middle age.
When spring arrives, Jones swaps Chanel's Sycomore Perfume ($130)--her favourite fall fragrance--for Comme des Garcons' light and fresh Odeaur 53 Eau De Toilette.
Cire Top ($1215), Cire Skirt ($830), Leather Gloves ($550), Crystal Necklace ($550), Crustal Bracelet ($395), Cracked Leather Bag ($1450), and Satin Shoes ($695), all available at select Miu Miu boutiques.
It's easy to see why Jones is drawn to Miu Miu's ladylike designs for spring, especially since so many of the pieces look perfectly suited for a modern-day Betty Francis.
Panama Hat ($58)
On sunny days, Jones reaches for a straw hat--usually a fedora--as the perfect finishing touch to her off-duty looks.
Hayden Sunglasses ($285)
If you see Jones wearing sunglasses, chances are they're Derek Lam. "The line has some amazing classic frames that are original, but not too flashy," Jones says. "I carry a black frame and a brown frame in my handbag, so depending on what I'm wearing, I have a pair to go with everything."
The Ellsworth Jeans ($209)
"My favourite jeans at the moment are MiH," Jones says. "They have the best fit and give you a nice shape."
Sunscreen for Face SPF 20 ($160)
When asked about her beauty routine, Jones called out Sisley Paris as one of her product go-tos. "They have incredible creams for day and night, incredible masks for moisture and plumping, and a great, strong SPF for every day, which is a must," Jones says.
Striped Top Handle Tote ($2030)
Jones has recently been spotted carrying Rochas' Leti Bag ($1955, available here in Nude), but she's also got her eye on the brand's covetable Striped Top Handle Tote. "It has great compartments for everything you need and is perfect for spring and summer," Jones says.
Chroma Reflect Masque ($54)
How does Jones maintain her voluminous blonde tresses? "I use a lot of masks for my hair, and Kerastase has the best ones for colour and moisture," Jones says.


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JACKSON, Tenn. - The Lipscomb Bisons have finished the first round of the Grover Page Classic in first place.
There are 18 more holes left to play today at the Jackson Country Club. The course has been extremely wet and the golfers have battled cold and windy conditions all day.
Blanton Farmer leads the field after the first 18 holes with a score of 68. Ryan Terry is tied for second after shooting a 71.
Paul Kleine-Kracht is also in the top 10. He is tied for ninth with a 74.
Rounding out the scoring for the Bisons are Dustin Wilder and Nathan Mueting, who are tied for 40th after each shot a 79.
The team score for the Bisons for 18 holes was 292, five strokes ahead of Tennessee-Martin, the tournament's host team.
The tournament is 54 holes with the final 18 to be played Tuesday.
Other schools in the field are Union, Murray State, Southern Illinois, Tennessee Tech, Morehead State, Tennessee State, John A. Logan Community College, Trevecca Nazarene, Jackson State and Bethel College.
JACKSON, Tenn. - The Lipscomb Bisons have finished the first round of the Grover Page Classic in first place.


text: The life of New Zealand's latest criminal celebrity: the ridiculously photogenic Daniel Tohill (Lohill) Posted on 28 September 2012 by Chelsea Nichols 28 Daniel Tohill (incorrectly labelled as Daniel Lohill), born in 1881 in New Zealand. Charged with theft and sentenced to 4 months hard labor on 2 March 1908 in Napier. Photograph taken on 11 June 1908 by the New Zealand Police; image via the archives of the New Zealand Police Museum. Continue reading →


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A new cold-applied splice from TE Connectivity (TE) provides both wire termination and environmental sealing in a single step. Sealing is provided without the need for adhesives, tapes, grommets or other methods traditionally used in aerospace and defense applications. Because no heat is needed, the splice can be applied in potentially hazardous places, such as in fueled aircraft.
The one-piece construction not only simplifies use, it allows a compact space-saving profile. The immersible splice prevents water from entering even under permanent pressure or weight.
The splice uses a non-flowing gel to provide excellent sealing without mess. The metal splice is tin-plated copper with a transparent polyvinylidene fluoride sleeve and colorcoded thermoplastic end caps.
The splices are available in three color-coded sizes for 26 AWG to 12 AWG wire with silver or copper-plate conductors. They are rated for operation from -65°C to +150°C. They meet the requirements of SAE-AMS-DTL-23053/8 for insulation sleeve and the current draft of SAE-AS81824/12 (modified for 150°C) crimp splices.
Product Features:
See also:
Cold Applied Splices (.pdf) for more product information, specifications, applications and ordering information.
Cold Applied Splices presentation (,pdf)


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AVIS BUDGET GROUP, INC., and THE HERTZ CORPORATION, Plaintiffs-Appellants, v. CITY OF NEWARK, CITY COUNCIL OF THE CITY OF NEWARK, MAYOR OF THE CITY OF NEWARK, and DIRECTOR OF FINANCE OF THE CITY OF NEWARK, Defendants-Respondents.Case Information: Docket/Court: A-3801-10T4, Superior Court of New Jersey, Appellate Division Date Issued: 08/01/2012 Argued March 13, 2012 Tax Type(s): Sales and Use Tax On appeal from the Superior Court of New Jersey, Law Division, Essex County, Docket No. L-6126-10. John Longstreth (K & L Gates, LLP) of the District of Columbia bar, admitted pro hac vice, argued the cause for appellants (Mark D. Marino and Mr. Longstreth, of counsel and on the brief; Daniel A. Suckerman, on the brief). Michael R. Griffinger argued the cause for respondents (GluckWalrath and Gibbons, P.C., attorneys; Mr. Griffinger, Robert C. Brady, Fruqan Mouzon, Brian P. McElroy, David A. Clark and Antonella Colella, on the brief).
APPROVED FOR PUBLICATION Before Judges Carchman, Fisher and Baxter. The opinion of the court was delivered by CARCHMAN, P.J.A.D. This appeal requires us to consider the validity of Ordinance 6PFS-I 050510 (the Ordinance), enacted by defendant City of Newark (the City), 1 levying a tax on all car rental transactions within the City's Second and Third Industrial Zones, the latter of which encompasses parts of Newark Liberty International Airport (the Airport). Plaintiffs Avis Budget Group (Avis) and Hertz Corporation (Hertz) challenge the Ordinance, asserting that it violates the Anti-Head Tax Act (AHTA), 49 U.S.C.A. § 40116, as well as 42 U.S.C.A. § 1983 and the Commerce Clause of the United States Constitution, Article I, Section 8, Clause 3. We conclude that the Ordinance is not a discriminatory tax or otherwise in violation of the AHTA or the dormant Commerce Clause. We determine that the Ordinance is a valid exercise of municipal authority. Accordingly, we affirm.
I.On July 28, 2009, the New Jersey Legislature enacted the New Jersey Economic Stimulus Act of 2009, N.J.S.A. 40:48H-1 to -9, which, among other things, granted authority to certain municipalities to tax motor vehicle rental transactions taking place in designated industrial zones, specifically, zones within which commercial airports are located. N.J.S.A. 40:48H-2. The stated purpose of the legislation and the tax was to finance the redevelopment of certain municipalities. N.J.S.A. 40:48H-1. N.J.S.A. 40:48H-2, the operative provision granting authority to tax, provides in relevant part:
a. A municipality having a population in excess of 100,000 and within which is located a commercial airport which provides for a minimum of 10 regularly scheduled commercial airplane flights per day, or a municipality in which any portion of such an airport is located, by ordinance, may impose a tax on the rental of motor vehicles on such rental transactions that occur within a designated industrial zone of the municipality. Such tax shall be imposed on the person, corporation, or other legal entity that is permitted the use of a motor vehicle that it does not own for a period of time that is less than one year, in exchange for the payment of a fee, and shall be collected on behalf of the municipality by the person collecting such rental fee, in accordance with such procedures as shall be established in the ordinance imposing the tax.The local motor vehicle rental tax rate imposed under an ordinance adopted pursuant to this section shall not exceed five percent of the total amount of the fee charged for the rental of the motor vehicle, excluding any taxes and surcharges.
The City, which has a population in excess of 100,000 and "within which [the Airport] is located," qualified under this provision. On April 27, 2010, the City Council, pursuant to N.J.S.A. 40:48H-2, introduced an ordinance to tax car rental transactions. During a public meeting to consider the proposed ordinance, council members informed the public that the Ordinance was intended to tax "outsiders" at the Airport but not Newark residents. Following the meeting, the Council passed the Ordinance, and the Mayor signed it into law on May 7, 2010. It was published on May 14, 2010. The Ordinance provides in relevant part:
10:22A-3. IMPOSITION OF MOTOR VEHICLE RENTAL TAX.There is hereby imposed on the person, corporation or other legal entity that is permitted the use of a motor vehicle that it does not own for a period of time that is less than one year, in exchange for the payment of a fee, a tax of five (5%) percent on the fee charged for the rental of such motor vehicle, excluding any taxes and surcharges, in respect of rental transactions that occur within the industrial zone. This tax is in addition to any other taxes or surcharges.
10:22A-4. DESIGNATION OF INDUSTRIAL ZONE.a. The City hereby designates the following portion of the City as an "industrial zone" for purposes of the motor vehicle rental tax authorized by the Act and this chapter, such portion not exceeding, in the aggregate, fifty percent (50%) of the territory of the City: All of the territory within the City which is, as of the effective date of this ordinance, located [within] the "Second Industrial District" and the "Third Industrial District[,]"[] as such areas are established by Title XL, Chapter 2 of the Newark Municipal Code. The area so designated as an industrial zone under this paragraph a. shall not be altered by any subsequent revision of the City's zoning districts, but rather shall be amended only by an ordinance expressly amending this ordinance in accordance with the [A]ct. b. The City hereby determines that the industrial zone designated in paragraph a. of this Section 10:22A-4 of the City constitutes an area having, or intended to have, predominantly industrial, port, airport, and related uses.
The Third Industrial Zone encompasses parts of the Airport and the Port Newark Marine Terminal. All of the ten rental car companies that are currently affected by the Ordinance are located within the Third Industrial Zone. Plaintiffs are two of the ten affected companies. Plaintiffs challenged the validity of the Ordinance in the Law Division, asserting that it violated State due process rights, was arbitrary, capricious and unreasonable, and was contrary to the AHTA and the Commerce Clause. At the hearing on the cross-motions for summary judgment, the parties focused on whether the tax violated the AHTA. The City argued that the court could not consider the issue since there was no private right of action to enforce the AHTA. On the merits, it claimed that the Ordinance did not exclusively affect Airport businesses because three rental car companies located in the Third Industrial Zone were not located "at the Airport." Plaintiffs countered that two of the referenced "companies" were actually Avis parking lots where no rental transactions occurred, and were unaffected by the tax, and the third, Action Car Rental, was "at the Airport" because it serviced the Airport by shuttle bus from an Airport hotel. In a written opinion, Judge Michael R. Casale rejected the City's claim that plaintiffs did not have a private right of action to enforce the AHTA, relying on Interface Group, Inc. v. Massachusetts Port Authority, 816 F.2d 9, 16 (1st Cir. 1987) , and Northwest Airlines, Inc. v. County of Kent, 955 F.2d 1054, 1058 (6th Cir. 1992), aff'd, 510 U.S. 355, 114 S. Ct. 855, 127 L. Ed. 2d 183 (1994) (deciding the questions presented on other grounds and not reaching the issue of the implied right of action). He rejected contrary decisions by the Seventh and Tenth Circuits in Southwest Air Ambulance, Inc. v. City of Las Cruces, 268 F.3d 1162, 1169 (10th Cir. 2001) , and Miller Aviation v. Milwaukee County Board of Supervisors, 273 F.3d 722, 729 (7th Cir. 2001) . However, since plaintiffs averred violations of 42 U.S.C.A. § 1983 in the complaint, the trial court relied on Southwest, supra, 268 F.3d at 1176 , to conclude that plaintiffs were not precluded from either enforcing the AHTA or challenging the Ordinance. Turning to the merits, the judge addressed the issue of whether the Ordinance violated the AHTA. Citing Burbank-Glendale-Pasadena Airport Authority v. City of Burbank, 76 Cal. Rptr. 2d 297, 298 (Cal. App. 1998) , the judge concluded that the Ordinance did not offend the AHTA:
Here, the tax is not on air commerce; it is on the fee paid for renting a car. Second, the tax is paid by the customer, not the businesses. Third, the tax is not imposed exclusively on airport businesses, but rather it must be paid by any rental car facility that is open or will open in the qualified zones. Finally, the tax is payable by anyone who rents a car in the designated zones, not only air travelers[;] and air travelers who wish to avoid the tax can travel outside of the industrial zones and rent a car elsewhere. The tax at issue herein is very similar to the tax upheld by the California Court of Appeals [in Burbank] and is the type of tax authorized by 4[9] U.S.C.[A.] § 40116(e)(1).The court neither found a violation of the AHTA, nor a violation of the Commerce Clause. The judge held: (1) where Congress has legislated, as it did in enacting the AHTA, courts need not determine whether state action authorized by the statute has violated the Commerce Clause; and (2) the statements City Council members made during the public meeting did not affect the Commerce Clause analysis when the City enacted the Ordinance "in strict compliance with ... [N.J.S.A. 40:48H-2]." Finally, the judge determined that the City Council followed proper procedures in enacting the Ordinance, and the Ordinance neither offended due process nor was arbitrary, capricious or unreasonable. The court granted the City's motion for summary judgment and dismissed plaintiffs' complaint. This appeal followed.
II.The City reiterates its argument that even if the tax violates the AHTA, dismissal must be affirmed because there is no private right of action to enforce the AHTA. Plaintiffs counter that even if there is no private right of action, an AHTA violation may be remedied under 42 U.S.C.A. § 1983. That the AHTA permits a private right of action is no longer a viable argument. The AHTA is within the regulatory purview of the Department of Transportation under the direction of the Secretary of Transportation (the Secretary). See Northwest Airlines, Inc. v. Cnty. of Kent, 510 U.S. 355, 366-67, 114 S. Ct. 855, 863, 127 L. Ed. 2d 183, 195 (1994) (observing that the "Secretary of Transportation is charged with administering ... the AHTA"); Township of Tinicum v. U.S. Dep't of Transp., 582 F.3d 482, 484 (3d Cir. 2009) (same); Miller, supra, 273 F.3d at 729-30 (same); Southwest, supra, 268 F.3d at 1169-70 (same). Because the AHTA is encompassed in the Federal Aviation Act (FAA), 2 alleged violations of the AHTA are remedied through an administrative process initiated by filing a complaint with the Secretary. 49 U.S.C.A. § 46101. See also 14 C.F.R. 16.1 (providing that the FAA will determine disputes under AHTA except for challenges to fees by air carriers against airport proprietors). Determinations by the Secretary on questions involving the AHTA may be appealed to a federal district court. 49 U.S.C.A. § 46110. The First and Sixth Circuits have held that Congress intended to create a private right of action in the former AHTA, 49 U.S.C.A. § 1513, based on the fact that that statute lacked an administrative enforcement scheme. Interface, supra, 816 F.2d at 16 ; Northwest Airlines, supra, 955 F.2d at 1058 . The United States Supreme Court subsequently granted certiorari in Northwest Airlines; although it did not consider whether the AHTA created private rights of action, the Court disagreed with the First and Sixth Circuits' construction of the AHTA when it observed that the AHTA was encompassed by the FAA, which statute reflected an administrative enforcement scheme. Northwest Airlines, supra, 510 U.S. at 366-67, 114 S. Ct. at 863, 127 L. Ed. 2d at 195 . The Seventh and Tenth Circuits went further in rejecting Interface and Northwest Airlines. These courts held that since the AHTA is included in the FAA, 3 Congress intended for public enforcement of the AHTA and did not create a private right of action. Miller, supra, 273 F.3d at 729-31 ; Southwest, supra, 268 F.3d at 1169-70 . Courts that have considered the issue since the Supreme Court's decision in Northwest Airlines have followed Southwest and Miller. See Air Transp. Ass'n of Am. v. City of Los Angeles, 844 F. Supp. 550, 555 (C.D. Cal. 1994) (concluding that AHTA lacks private right of action); Susquehanna Area Reg'l Airport Auth. v. Middletown Area Sch. Dist., 918 A.2d 813, 816 (Pa. Commw. Ct. 2007) (same). Other courts have rejected the claim that the AHTA may be enforced in state court under Section 1983 based on the premise that the FAA provides a comprehensive remedial scheme for AHTA violations that is sufficient to foreclose Section 1983 actions. See, e.g., New England Legal Found. v. Mass. Port Auth., 883 F.2d 157, 176 (1st Cir. 1989) ; Air Transp. Ass'n of Am. v. Public Util. Comm'n, 833 F.2d 200, 207 (9th Cir. 1987), cert. denied, 487 U.S. 1236, 108 S. Ct. 2904, 101 L. Ed. 2d 936 (1988) ; Montauk-Caribbean Airways, supra, 784 F.2d at 98 ; Air Transp. Ass'n, supra, 844 F. Supp. at 559-60 . Even if a violation of the AHTA could be remedied under 42 U.S.C.A. § 1983, a party would be required to assert a violation of a federal right, not merely a federal law, "to avail himself [or herself] of [Section] 1983." Southwest, supra, 268 F.3d at 1173 . In Southwest, the Tenth Circuit held that the plaintiff airline could enforce the AHTA under Section 1983 because state and municipal taxation of airlines based on gross receipts, a practice prohibited by the AHTA, would violate a federal right afforded to airlines to be free of those taxes. Id. at 1173-74. Southwest does not support a finding that airport businesses have a federal right under the AHTA. Airport businesses have no right to be totally free from state or local taxes based on gross receipts, and they remain subject to nonexclusive taxes. In sum, we will not apply Southwest to car rental companies at the Airport and find no basis for diverging from the overwhelming authority holding that the AHTA may not be enforced in a suit under 42 U.S.C.A. § 1983. The AHTA allows airport proprietors to levy reasonable rental, landing and service fees from airline carriers for using airport facilities. Challenges to the reasonableness of fees or charges must be brought before the Secretary. See Miller, supra, 273 F.3d at 725-26, 731 (noting that there is no private right of action in the AHTA to challenge the fees Milwaukee County charged an airport hangar owner); Southwest, supra, 268 F.3d at 1170 (holding that there is no private right of action to challenge local ordinance that set fees at airport); Air Transp. Ass'n, supra, 844 F. Supp. at 555 (concluding that the Secretary has discretion to remedy unreasonable fees). 4 There is no private right of enforcement under the AHTA.
III.Plaintiffs next argue that the Ordinance violates the AHTA by imposing a tax on rental car companies at the Airport. Even though there is no private cause of action, we will address the merits and review the trial court's grant of summary judgment to defendants. We first identify the standard of review. Our review of the grant or denial of summary judgment is de novo, using the same legal standard as the trial court. Dugan Constr. Co. v. N.J. Tpk. Auth., 398 N.J. Super. 229, 238 (App. Div.), certif. denied, 196 N.J. 346 (2008) ; Prudential Prop. & Cas. Ins. Co. v. Boylan, 307 N.J. Super. 162, 167 (App. Div.), certif. denied, 154 N.J. 608 (1998) . Summary judgment is proper if, viewing the evidence in the light most favorable to the nonmoving party, no genuine issue of material fact is disputed. Brill v. Guardian Life Ins. Co. of Am., 142 N.J. 520, 540 (1995); R. 4:46-2(c) . The trial court's factual findings are binding on appeal when supported by adequate, substantial and credible evidence in the record. Rova Farms Resort, Inc. v. Investors Ins. Co. of Am., 65 N.J. 474, 484 (1974) . Conversely, the trial court's conclusions of law "and the legal consequences that flow from established facts are not entitled to any special deference." Manalapan Realty, L.P. v. Twp. Comm. of Manalapan, 140 N.J. 366, 378 (1995) . Under the Supremacy Clause, federal law is "the supreme Law of the Land[.]" U.S. Const. art. VI, cl. 2. State laws that "'interfere with, or are contrary to the laws of [C]ongress, made in pursuance of the [C]onstitution[,]' are invalid." Vail v. Pan Am Corp., 260 N.J. Super. 292, 297 (App. Div. 1992) (quoting Wisconsin Pub. Intervenor v. Mortier, 501 U.S. 597, 604, 111 S. Ct. 2476, 2481, 115 L. Ed. 2d 532, 542 (1991) ). The "focus of analysis is on the intent of Congress." Miranda v. Fridman, 276 N.J. Super. 20, 25 (App. Div.), certif. denied, 138 N.J. 271 (1994) . Congressional intent may be express or implied. Ibid. To determine if a conflict exists between state and federal law, a court must consider "'the relationship between [the] ... laws as they are interpreted and applied, not merely as they are written.'" R.F. v Abbott Labs., 162 N.J. 596, 618 (2000) (quoting Jones v. Rath Packing Co., 430 U.S. 519, 526, 97 S. Ct. 1305, 1310, 51 L. Ed. 2d 604, 614 (1977) ). Congress amended 49 U.S.C.A. § 40116(d), when it enacted the Federal Aviation Administration Authorization Act of 1994 (FAAA), Pub. L. No. 103-305, 108 Stat. 1569 (1994), to include the following prohibition:
(2) (A) A State, political subdivision of a State, or authority acting for a State or political subdivision may not do any of the following acts because those acts unreasonably burden and discriminate against interstate commerce:.... (iv) levy or collect a tax, fee, or charge, first taking effect after August 23, 1994, exclusively upon any business located at a commercial service airport or operating as a permittee of such an airport other than a tax, fee, or charge wholly utilized for airport or aeronautical purposes.
[49 U.S.C.A. § 40116(d).]In the nearly twenty years since the enactment of this amendment, "43 States and the District of Columbia" have levied taxes on airport car rental companies by applying non-exclusive taxes to "all similar entities within that taxing jurisdiction." 157 Cong. Rec. H45, 2199 (daily ed. March 31, 2011) (statements of Rep. Greg Cohen and Rep. Sam Graves). 5 In 2009, the Legislature enacted N.J.S.A. 40:48H-2, which authorized qualifying municipalities to levy a tax on car rental transactions that "occur within a designated industrial zone of the municipality." Ibid. The Legislature intended for N.J.S.A. 40:48H-2 to apply to "the City of Elizabeth and the City of Newark," the two municipalities in which sections of the Airport are located. Assembly Appropriations Committee Statement to Assembly Bill No. 4048 (June 11, 2009). The legislative history provides that car rental companies at the Airport generated $132.7 million in revenue in the first nine months of the fiscal year 2009. Ibid. We review the Ordinance against this background. In determining whether a statute violates the AHTA, the Supreme Court has looked to the statute's purpose and effect. See Aloha Airlines v. Dir. of Taxation, 464 U.S. 7, 13-14, 104 S. Ct. 291, 295, 78 L. Ed. 2d 10, 16 (1983) ("The manner in which the [Hawaii] ... [L]egislature has described ... [the statute] cannot mask the fact that the purpose and effect of [it] are to impose a levy upon the gross receipts of airlines."). See also Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279, 97 S. Ct. 1076, 1079 , 51 L. Ed. 2d 326, 331 (1977) (noting that, in determining whether a tax violates the Commerce Clause, the Court considers the tax statute's "practical effect," not its formal language). Burbank provides assistance in our consideration of the issues before us. In Burbank, the court considered whether a local parking tax levied pursuant to a city ordinance was precluded by the AHTA. Burbank, supra, 76 Cal. Rptr. 2d at 298 . The tax affected customers at fifteen parking lots in the City of Burbank; however, three lots were within two miles of the airport, and ninety percent of the tax revenues derived from parking lots "at or near the airport." Ibid. The court concluded that the tax was not precluded by the AHTA, most notably 49 U.S.C.A. § 40116(d)(2)(A)(iv). The court said:
First, the TPT [tax] is not a tax on air commerce. It is a tax on the fee paid for short-term parking. The AHTA does not apply to taxes on airport ground transportation services, such as parking facilities. Second, because the TPT is paid by the customer, not the parking lot operator, it is analogous to the "sales or use taxes" expressly permitted by the AHTA. Third, the TPT is not imposed exclusively upon airport businesses, because it is collected by all qualified parking lots in the City.
[Burbank, supra, 76 Cal. Rptr. 2d at 300 (citations omitted).]Susquehanna, a more recent Pennsylvania decision, also upheld a parking tax under the AHTA, for many of the same reasons provided in Burbank:
[P]arking patrons, not airport businesses, bear the burden of this tax; a tax on parking transactions is not a head tax. The incidence of the tax is the parking fee transaction, and the measure of the tax is on the transaction fee itself. Further, it is undisputed here that non-airport parking transactions are subject to the parking tax, and there is no exclusivity sub judice.
[Susquehanna, supra, 918 A.2d at 816 .]As in both Burbank and Susquehanna, here, the tax is not "wholly utilized for airport or aeronautical purposes" under 49 U.S.C.A. § 40116(d)(2)(A)(iv). We must determine whether the City has imposed the tax "exclusively upon any business [that is] located at [the Airport]" or is "operating as a permittee of [the Airport][.]" 49 U.S.C.A. § 40116(d)(2)(A)(iv). Judge Casale, relying on Burbank, held that the Ordinance did not violate the AHTA because it levied a tax "on the fee paid for renting a car" and "not on air commerce." In finding that the AHTA did not apply to ground transportation, the Burbank court cited Alamo Rent-A-Car, Inc. v. Palm Springs, 955 F.2d 30 (9th Cir. 1992) , which analyzed the former AHTA, 49 U.S.C.A. § 1513, which statute applied only to air transportation by aircraft. Id. at 31. See also Salem Transp. Co. v. Port Auth. of N.Y. & N.J., 611 F. Supp. 254, 257 (S.D.N.Y. 1985) (rejecting claim by ground transportation provider that a fee violated 49 U.S.C.A. § 1513). Two years after Alamo was decided, Congress amended the FAA to prohibit taxes exclusively levied on any business located at a commercial service airport. 49 U.S.C.A. § 40116(d)(2)(A)(vi). The current statute does not distinguish between air and ground transportation. The Law Division held that the Ordinance levied a tax not on a "business" at the Airport, but on a consumer. The trial court reasoned that the tax was permissible under the AHTA as "the type of [sales] tax" allowed by 49 U.S.C.A. § 40116(e)(1). This is consistent with the reasoning in Susquehanna, where the court upheld a parking tax on parking transactions at or near the airport because the "measure of the tax [was] on the transaction fee" and was not a head tax. Supra, 918 A.2d at 817. A state may levy "sales or use taxes on the sale of goods or services" that do not violate subsection (d) of the AHTA. 49 U.S.C.A. § 40116(e)(1). When subsection (e) is read in conjunction with subsection (d), the AHTA states that a state or municipality is prohibited from levying any "sales or use taxes" exclusively upon any business located at a commercial service airport. 49 U.S.C.A. § 40116(d)-(e). The relevant inquiry is whether there is a meaningful distinction between the terms "consumer" and "business" under these provisions. We conclude that the AHTA's prohibition against taxes levied upon a business does not extend to consumers. To be sure, Congress expressly precluded taxes levied on consumers traveling in air commerce under 49 U.S.C.A. § 40116(b), but did not do so under 49 U.S.C.A. § 40116(d)(2)(A)(iv), notwithstanding Congress' awareness that businesses, including airlines, could pass on the taxes imposed on them to air travelers. See Niagara Frontier Transp. Auth. v. E. Airlines, Inc., 658 F. Supp. 247, 251 (W.D.N.Y. 1987) (stating that "Congress was aware that if the tax ... were assessed to the airline, it would, in all probability, be passed on to the airline passengers"). In Susquehanna, the court explained:
The difference then between a business privilege tax and a transaction tax is not just the stated subject of the tax, but how the tax is measured. A business privilege tax is a tax imposed on all of the gross receipts from all of the businesses' activities anywhere, so long as the base of operations within the political subdivision contributes to those activities because the privilege of doing business is "far more than the sum of transactions ... performed within the territorial limits of the taxing entity." A transaction tax, however, is imposed on the receipts from the designated transactions that are actually performed within the taxing entity, because its subject is only the transaction and not the privilege of engaging in a business that allows the transaction to be consummated.
[Supra, 918 A.2d at 818 (quoting Airpark Int'l I v. Interboro Sch. Dist., 735 A.2d 646, 647 (Pa. 1999) ).]The statute provides that levying exclusive taxes on businesses located at an airport is one of those acts that "unreasonably burden and discriminate against interstate commerce[.]" 49 U.S.C.A. § 40116(d)(2)(A). Congress determined that, like airlines, airport businesses are engaged in interstate commerce. This is because airport businesses, like airlines, service air travelers and not in-state users. See Denver v. Cont'l Air Lines, Inc., 712 F. Supp. 834, 840 (D. Colo. 1989) (observing 49 U.S.C.A. § 1513 was intended to prohibit "the imposition of such local taxes, fees, and charges that would be passed on to the flying public"). As the Seventh Circuit noted in dicta in Indianapolis Airport Authority v. American Airlines, Inc., 733 F.2d 1262 (7th Cir. 1984) , customers of car rental companies located at airports are air travelers, and the "rental fees" that are imposed upon those companies by airport proprietors are similar to head taxes on air travelers:
The parking lot is used by emplaning passengers and by people picking up deplaning passengers. The car rental agencies are used by emplaning and deplaning passengers, and likewise the food stands and newsstands. This means that when the airport charges a rental fee to concessionaires it is as if it were charging a landing fee to the airlines or imposing a head tax on the passengers.
[Id. at 1267-68.]See also Southerland v. St. Croix Taxicab Ass'n, 315 F.2d 364, 369 (3d Cir. 1963) (finding that the airline passengers' prearranged transportation was part of the "interstate journey," and thus, an exclusive franchise granted to a taxicab company by the Virgin Islands Territory to transport people to and from the airport was an unreasonable burden on interstate commerce); Charter Limousine, Inc. v. Dade Cnty. Bd. of Cnty. Comm'rs, 678 F.2d 586, 589 (5th Cir. 1982) (following Southerland). Although the express language of the AHTA makes clear that a consumer is not a "business," the statute prohibits taxes upon consumers because such taxes constitute taxes upon businesses located at airports. Here, car rental operators have an obligation under the Ordinance to collect the tax, and the failure to do so subjects them to penalties; consumers do not bear the whole obligation to remit the tax. The Ordinance has been carefully drafted to not violate any limitations imposed by the AHTA. The trial court held that the tax was non-exclusive because it was similar to the parking tax upheld in Burbank. There, the tax applied to every parking lot in the City of Burbank, except for exempt lots used for medical facilities, and metered and monthly parking. Supra, 76 Cal. Rptr. 2d at 298. Here, rental car companies in the City are not subject to the tax unless they are located in either the Second or Third Industrial Zone, both of which districts extended well beyond the boundaries of the Airport. In fact, the record indicates that the industrial zones at issue together comprise over forty percent of the area of the City, and the Airport occupies only a portion of the Third Industrial Zone. The AHTA does not define the term "exclusively." As such, it is unclear whether, in order to be deemed non-exclusive, a tax must apply to all, or only some, of the like-kind businesses not located at an airport. The holding in Susquehanna suggests that, unlike the tax in Burbank, a sales tax is non-exclusive if it affects any non-airport transactions and need not affect every like-kind business within the taxing jurisdiction. Susquehanna, supra, 918 A.2d at 817 . The AHTA prevents the imposition of taxes exclusively on airport businesses, but it does not preclude taxes that disproportionately affect the airport businesses. A tax is non-exclusive if it affects at least one business that is not located at an airport. While all of the car rental companies affected by the tax here are located in the Third Industrial Zone, either at or near the Airport, and they all service the Airport in some capacity, they also provide car rental services for and store rental cars to be used by customers at locations other than the Airport. Significantly, the AHTA does not prohibit a tax on businesses near an airport. Here, the Ordinance does not apply only to the rental transactions that occur at the Airport, even though all of the affected businesses are in the Third Industrial Zone. As the trial judge noted:
[T]he tax is payable to anyone who rents a car in the designated zones, not only air travelers[;] and air travelers who wish to avoid the tax can travel outside of the industrial zones and rent a car elsewhere.We give little weight to the statements City Council members made at the public hearing on adopting the Ordinance. We look to the adopted Ordinance first rather than to the political process that may have generated it. Political rhetoric will not overcome the language of the Ordinance. We recognize that the State retains the power to impose a sales tax upon transactions near an airport, which power will not be abridged absent clear and manifest congressional intent in the AHTA to bar sales taxes imposed on a "consumer" of airport car rental businesses under the circumstances presented here.
IV.Finally, we address the argument that the Ordinance violates the Commerce Clause. We reject this claim. Plaintiffs have failed to address the threshold question in the dormant Commerce Clause analysis, which is whether Congress has exercised its plenary power under the Commerce Clause in the field at issue. See Western & S. Life Ins. Co. v. State Bd. of Equalization, 451 U.S. 648, 652-53, 101 S. Ct. 2070, 2075, 68 L. Ed. 2d 514, 520 (1981) . See also National Fed'n of Indep. Bus. v. Sebelius, 567 U.S. _______ , _______ S. Ct. _______ , 183 L. Ed. 2d 450 (2012) (slip op. at 17-18) (recognizing that Congress has broad authority under the Commerce Clause, not confined to the regulation of commerce among the states, and extending to activities that have a substantial effect on interstate commerce, including activities that do so only when aggregated with similar activities of others). Congress may authorize a state to engage in regulation that would otherwise violate the dormant Commerce Clause by manifesting its "'unambiguous intent'" in a federal statute to approve of the violation. Southwest, supra, 268 F.3d at 1177 (quoting Wyoming v. Oklahoma, 502 U.S. 437, 458, 112 S. Ct. 789, 802, 117 L. Ed. 2d 1, 24-25 (1992) ). When Congress authorizes a state to act, courts may not review the state taxes or other regulations for violations of the dormant Commerce Clause. Merrion v. Jicarilla Apache Tribe, 455 U.S. 130, 154, 102 S. Ct. 894, 910 , 71 L. Ed. 2d 21, 40 (1982) . In the AHTA, Congress expressly permitted states to tax airport businesses in the manner provided in subsection (e). See Burbank, supra, 76 Cal. Rptr. 2d at 301 (finding that the tax fell within subsection (e) and was therefore "expressly permitted by the AHTA" and did not violate the Commerce Clause). We agree that the tax enabled by the Ordinance falls within the scope of congressional authorization provided in the AHTA. Dormant Commerce Clause review is therefore precluded. See Hughes v. Oklahoma, 441 U.S. 322, 336, 99 S. Ct. 1727, 1736, 60 L. Ed. 2d 250, 262 (1979) (stating the analysis). For the sake of completeness, we recognize that even if Congress had not granted the City express permission in the AHTA, under a traditional dormant Commerce Clause analysis, a tax that affects interstate commerce will be sustained if it passes scrutiny under the test articulated in Complete Auto. Our Court has followed the Complete Auto test, noting that
[t]he [Complete Auto] test will sustain a state tax using a formula apportionment method "[(1)] when the tax is applied to an activity with a substantial nexus with the taxing State, [(2)] is fairly apportioned, [(3)] does not discriminate against interstate commerce, and [(4)] is fairly related to the services provided by the State."
[Whirlpool Props., Inc. v. Dir., Div. of Taxation, 208 N.J. 141, 163 (2011) (quoting Complete Auto, supra, 430 U.S. at 279, 97 S. Ct. at 1079, 51 L. Ed. 2d at 331) .]Here, the Ordinance applies to car rental activity that has a substantial nexus to the City because the rental car agencies and the Airport are located in the City, and customers "drive over City streets" to pick up and return the rented car. Burbank, supra, Cal. Rptr. at 1225-26 . The tax is fairly apportioned because the rental car transaction occurs within the City, and the tax does not discriminate against interstate commerce because every person in the City must pay the tax if a car is rented from either the Second or Third Industrial Zone. Lastly, the tax would likely be reasonably related to the services provided by the City because, as we have previously noted, customers drive on the City's streets using the cars they have rented, and additionally, their rights under the rental car contracts are protected by New Jersey law. See Commonwealth Edison Co. v. Montana, 453 U.S. 609, 624-26, 101 S. Ct. 2946, 2957-58, 69 L. Ed. 2d 884, 899-900 (1981) (stating that where a general revenue tax does not discriminate against interstate commerce and is apportioned to activities occurring within the State, the tax is valid if reasonably related to the benefits afforded by the State). The Ordinance does not violate the Commerce Clause. Affirmed.
Additional defendants include the City Council of the City of Newark, Mayor of the City of Newark and Director of Finance of the City of Newark.
Congress enacted the FAA in 1958. Federal Aviation Act of 1958 (FAA), Pub. L. No. 85-726, 72 Stat. 731 (1958). In 1994, Congress restructured the FAA through the Federal Aviation Authorization Act (FAAA). Pub. L. No. 103-305, 108 Stat. 1569 (1994).
The First Circuit also found that Congress did not intend to create private rights of action within the FAA. Bonano v. E. Caribbean Airline Corp., 365 F.3d 81, 84-86 (1st Cir. 2004) . Bonano is consistent with holdings of the Second, Third, Ninth and Tenth Circuits that the FAA does not contain private rights of action. Schmeling v. NORDAM, 97 F.3d 1336, 1344 (10th Cir. 1996) ; G.S. Rasmussen & Assoc., Inc. v. Kalitta Flying Serv., Inc., 958 F.2d 896, 901-02 (9th Cir. 1992), cert. denied, 508 U.S. 959, 113 S. Ct. 2927, 124 L. Ed. 2d 678 (1993) ; Montauk-Caribbean Airways, Inc. v. Hope, 784 F.2d 91, 97 (2d Cir.), cert. denied, 479 U.S. 872, 107 S. Ct. 248, 93 L. Ed. 2d 172 (1986) ; Wolf v. Trans World Airlines, Inc., 544 F.2d 134, 137-38 (3d Cir. 1976), cert. denied, 430 U.S. 915, 97 S. Ct. 1327, 51 L. Ed. 2d 593 (1977) . See also Enyeart v. Minnesota, 408 F. Supp. 2d 797, 806-07 (D. Minn. 2006), aff'd, 218 Fed. Appx. 560 (8th Cir. 2007) (dismissing a complaint on the grounds that there is no private right of action in the FAA).
We do recognize limitations to the AHTA that are relevant here. AHTA does not grant either the Secretary or federal courts exclusive jurisdiction to decide the validity of a local tax ordinance, and state courts retain the ability to hear issues of state tax administration. See 28 U.S.C.A. § 1341 (providing that federal district courts "shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law" where a speedy and efficient remedy may be had in state courts).
Some members of Congress have viewed such a tax as exploiting a "loophole" in the AHTA, thereby violating the spirit of the Act. During the March 31, 2011 debate on the FAA Reauthorization and Reform Act of 2011, Representatives Graves and Cohen proposed an amendment to the AHTA that, were it adopted by Congress, would prohibit all but general sales taxes on car rental companies at commercial airports. Ibid. See also H.R. Rep. No. 112-45 (2011). Despite this effort, Congress did not amend the AHTA to proscribe non-exclusive taxes when it passed H.R. 658 as the FAA Modernization and Reform Act of 2012, Pub. L. No. 112-95, 126 Stat. 11, 87 (2012).


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King_Herpes wrote:Nope, I sure didn't Johnathon. You see, actually it fits the scenario I imagined in the last sentence. Get it? Or do you need to go back to smart school? Here have a cookie for trying;
Man that's a delicious looking cookie.
I got hungry just looking at it.


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Given the political season and the fact that the Republicans just held a debate in my home state of Arizona, I thought I would share some thoughts on how dining in restaurants impacts our country and times with a few facts and myths.
The restaurant industry is the largest employing private industry in America. Only Governments create more jobs but those jobs are funded by tax dollars. Restaurant jobs cannot be outsourced to India or China. When you support a restaurant you are supporting a vital part of the American workforce. There has bee no bailout to help keep restaurant jobs; on the contrary there has been a tremendous amount of legislation and government pressure on this vital industry. The restaurant industry is growing its workforce. Add in the supplier chain needed to support of 500,000 restaurants nationwide and the auto industry is a fragment of this industry. 43% of restaurants surveyed planning on adding jobs in 2012.
"Restaurants do not create the type of jobs America needs." This one strikes home because I have had a restaurant job in one way or another since 1984. This argument is offensive to the millions of dedicated restaurant professionals. But, more globally let's imagine there were not millions of restaurant jobs in America, what would we workers do? Get a job at a hedge fund? Maybe a weatherman? I think not. Restaurants provide opportunity for work and advancement to a large section of American workers, many of whom have fewer options and many are college grads. I was one with fewer options, and like many I know, this industry gave us pride, a career and a life. How many other industries can offer a "C" student with only a 2 year degree a potential for a six figure income in well less than a decade. The restaurant industry offers exactly the kind of jobs a melting pot of 300 million citizens needs.
Restaurants are among the greatest tax generators and drivers of the economy. Here is one small example. We are opening a restaurant soon in Schaumburg, IL. (creating 85 jobs) The total sales tax rate in Schaumburg is 11%. There are hundreds of restaurants in Schaumburg generating tens of millions in state and local tax dollars in just this one Village. Add in social security and payroll taxes and once again the restaurant industry does some very heavy lifting. If not for the restaurant industry Americans may very well pay sales tax at the grocery store. Some large chains will buy $50,000 a month in glass from the Libbey factories in Ohio and Louisiana. How about the amount of lettuce coming out of California for restaurants? We rarely make salads at home anymore. Local suppliers of produce, meat, linen and cleaning supplies plus repair workers for HVAC and plumbing all rely on restaurants to survive.
"Restaurants pay people under the table." Since 1984 I have been involved with nearly 40 restaurants across this country and interacted with hundreds of operators. I met one group who did this. They were in Toronto, Canada. The types of restaurants that try this are the same types you do not want to eat at in the first place. Sure with 500,000 restaurants there are some problems but what institution is perfect? How has the total miss-management of the restaurant industry affected America compared to other industries; who with great revenues and obscene executive compensation nearly drove their shareholders and this nation into bankruptcy?
If many other industries and even governments were run as the majority of restaurants are run, this nation would be stronger. The average restaurant cannot survive without revenue and a budget that at least breaks even. A restaurant cannot outsource the vast majority of its needs and people. A restaurant must manage inventory or it spoils. Posting a loss or running a deficit can only work for a few months at the maximum. And if a restaurant does not perform it goes out of business, quickly.
So whether you are a Republican, Democrat or Independent, please know that dining is a vital part of your life well after the check comes. Please consider how the person you are voting for cares for the restaurant industry and especially those with fewer options who are using this industry to support their families with pride. 500,000 restaurants means 500,000 tax generators, economy builders, bank borrowers, landlord tenants and, most importantly, millions of important jobs.
Thank you for dining in America.


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cwpromos needed a new logo design and created a contest on 99designs.
A winner was selected from 46 designs submitted by 17 freelance designers.
GhettoGhreen is a line of t-shirts with funny and sayings that relate Being green to the urban communities.
We would like to come out with a line of tshirts that allow us to relate being green with the more urban communities. We will use humor and poke fun at ourselves in order to pass a positive message about the environment.
a logo that will look good on tshirts. To incorporate urban living with environmental consciousness. I would like to see it spelled both ways Ghetto Green and Ghetto Ghreen.
- Item 1...
Find out how a design contest works or learn more about our logo design services.


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'Empty Bowls' Project Looking for Potters
Each year the Empty Bowls Project raises thousands of dollars to help alleviate hunger in Victoria. Potters are needed now to help create bowls for next year's event. Victoria College is calling all potters to help create soup bowls for its ninth annual Victoria Empty Bowls event scheduled each February. The VC Fine Arts Department is hosting two Bowl-A-Thon's from 11 a.m. - 6 p.m. Friday, and from 10 a.m. - 6 p.m. Saturday in the pottery studio in the VC Fine Arts Building.
Empty Bowls is a fundraiser to assist agencies whose mission is to feed the hungry. Proceeds benefit the Food Bank of the Golden Crescent, Christ's Kitchen, VCAM and the Victoria County Senior Citizen's Center.
Potters who have wheel throwing experience are preferred. Clay and glaze will be provided. VC is also soliciting ceramic studios who would like to donate 10 - 12 ounce bowls that will be sold at the event. Also needed are bowls to be sold at silent auction. "Our Empty Bowls project is so successful due to the generosity of local potters, students, restaurants and business sponsors," Sherri Pall, Empty Bowls co-sponsor, told the Victoria Advocate. The fundraiser has grown over the past eight years to become an important and popular community event. While that means more money is raised each year, it also means more bowls are needed each year. "Our goal is to make 500 bowls for the upcoming event, and that will require many potters who have the ability to throw a bowl on a wheel," said Pall.
Those interested in helping create bowls for the Empty Bowls Project should contact Pall at 361-582-2590, or Debra Chronister at email@example.com.


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On a recent Monday evening, a room inside Christ Community Church was transformed into a coffeehouse with fresh-brewed coffee, plenty of popped kettle corn and the thorny subject of racism on the table.
For an hour, about 20 people gathered around tables, shared personal experiences about racism, watched a short documentary and answered questions meant to stimulate conversation.
The event is called Lifetree Cafe, and it's a new evangelical tool gaining popularity with churches reaching out to potential members.
Lifetree Cafes are a fairly recent venture by Group Publishing, a Colorado-based Christian publishing company that is tapping into people's yearning for community and face-to face connection.
"There's a cry out there," said Craig Cable, a Lifetree Cafe representative. "People are looking for hope and meaning. Lifetree Cafes create a safe place where people from all walks of life can have a conversation and talk about the struggles we deal with."
Group Publishing tested the first Lifetree Cafe in 2007 and began licensing the program in 2010. Since then, some 350 churches have purchased the program, recently at a rate of one a week.
When churches sign on, Lifetree Cafe provides them with all the materials they need to host a weekly conversation cafe. Churches are given videos, scripted questions, name tags for attendees, and marketing and promotion tools to promote the event. Churches pay $300-$400 a month, Cable said.
Lifetree Cafes are open to the public and held in churches, community centers, hotels and coffee shops throughout the country. (A Lifetree Cafe in Loveland, Co., is held at a homeless shelter.)
The same topic is discussed at each cafe and sessions last one hour. Past and future topics include atheism, gun violence, domestic abuse and marijuana use. Cable said the topics appeal to all denominations. They do have a Christian message, but they don't "feel preachy" or draw conclusions.
Deric Mendes, an atheist blogger in California, said he couldn't resist attending a Lifetree Cafe in a local church when he saw one advertised earlier this year — especially since the week's topic was atheism.
Mendes wrote about his experience on his blog Vicarious Redemption. Besides some criticism of the video shown at the event, Mendes said he enjoyed the experience and found the people friendly and welcoming.
But there was something strained about the evening, he said.
"It felt like a bunch of white neighbors in the 1960s discussing the black family who had just moved into the neighborhood," Mendes said.
Casey Sabella, pastor of Christ Community Church and the weekly host of its Lifetree Cafe, said he offers the program to get his congregation talking about subjects not generally discussed during church services.
"There's no altar call, no passing of the plate to collect offerings," Sabella said. "The cafe is where people can come together to have a conversation."
While the recent Lifetree Cafe at Sabella's Connecticut church attracted only members of his congregation, he hopes to reach out to the greater community and invite people to join in the conversation every week. A schedule of future Lifetree Cafe topics can be found on the church's website.
Bill Tooker, a Christ Community Church member, said he found the racism discussion helpful.
"When people start talking about something," he said, "change happens."