Ian McMillan registered the internet domain name TrivialPursuits.net and won the right to continue using it, after a challenge from Horn Abbot, the makers of the board game, failed to stop him using the domain name. The makers of the Trivial Pursuits board game failed to obtain the TrivialPursuits.net domain name from the person who said he registered the name to lament life’s loss of individual creativity.

This decision has gone against the long established principle that once a brand is “well known”, the Uniform Dispute Resolution Policy (UDRP)1 part of the World Intellectual Property Organisation (WIPO), would be able to effect the transfer of the name. However, in this case, the panel was unclear about the intentions of the respondent, and his motive for registering the domain name. The panel did not believe that there was enough evidence to support an application for bad faith activity on behalf of the respondent.

Respondent Ian McMillan informed the WIPO panellist that he bought the name with with the intention of creating a website dealing with “the 21st Century’s unique trivial pursuits, specifically the fact that most aspects of life now involve a commodity as opposed to individual creativity, from sex to salvation via surgery and sweeteners”. Currently, the site is only one page long, and refers to the WIPO case as “a fine example of a quite unnecessary and utterly trivial pursuit,” adding that more content will be added, “but at the convenience of my lazy nature.”

There was little evidence of bad faith found by the panel, although McMillan does not appear to have intention of using the website.

Comment: Usually in cybersquatting cases where there “is no use of a sign in the course of trade” plus difficulty in establishing trade mark infringement or passing off, the UDRP approach is the recommended recourse as it is far cheaper and sometimes quicker.

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© RT COOPERS, 2005. This Briefing Note does not provide a comprehensive or complete statement of the law relating to the issues discussed nor does it constitute legal advice. It is intended only to highlight general issues. Specialist legal advice should always be sought in relation to particular circumstances.

Rosanna Cooper is a partner in RT Coopers Solicitors. The firm is a full service commercial law firm covering areas such as E-Business, Education Law, Commercial Litigation, Data Protection, Intellectual Property, Corporate Finance and Commercial Contracts.

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The County Tax Collector is as independent government agency and is elected for a four-year term in the Presidential election year. It is essential that a County Tax Collector is independent to ensure that it can serve the taxpayers, local businesses and local and state agencies correctly.

The duties of a County Tax Collector are:

• Collecting property taxes for every local government agency with the power to levy taxes

• Serving the state as an agent for the Department of Highway Safety and Motor Vehicles, the Department of Environmental Protection, the Department of Revenue and others

• Managing local revenue programs, such as issuing occupational licenses and collecting tourist development taxes

The County Tax Collector is a vital link between the citizens and the diverse programs that affect them and they have the authority and resources to manage both state and local revenue programs.
A County Tax Collector can have collections and distributions of billions of dollars annually. Handling this requires conveniently located offices, skilled employees, and innovative data systems to ensure that the County Tax Collector functions efficiently and, most importantly, works accurately.

Even though the revenues collected by the County Tax Collector are mostly taxes, the County Tax Collector is not funded from tax dollars but is a fee office. The fees collected for the services provided by the County Tax Collector are used to fund the operating budget, which is approved by the State’s Department of Revenue. Unfortunately, the work volume of a County Tax Collector, along with cost-effective operations, normally results in fee revenues that are well in excess of the budget. The excess fees are returned to the local government agencies in proportion to the amount they pay by the County Tax Collector so that they receive tax collection services at the lowest possible cost.

Amongst other issues, the County Tax Collector bills and collects real and personal property taxes for the Department of Revenue. The actual amount of the tax is based on the assessed value of the property and the mileage rate, which is set by various taxing authorities. They also issue state motor vehicle licenses and processes applications for titles on automobiles, trucks, mobile homes, and boats on behalf of the Department of Highway Safety and Motor Vehicles.

Most tax personnel have some form of Municipal Tax Collector Qualification that is sponsored by local government services. This is because a tax collector has many legal obligations and financial responsibilities that must be met in a timely manner. Achieving the status of Qualified Tax Collector indicates that an individual has proven his or her competence, knowledge and professionalism in the field.

Michael is a CPA with 24 years of experience. You can read more about tax’s on his blog at www.taxblogonline.com.