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Abstract
Municipalities are searching for new means of financing services and capital improvements because of increasing judicial scrutiny and state and federal cutbacks on financial resources. Developer contributions to municipal services and capital improvements have evolved over time from onsite to offsite exactions to impact fees to linkage fees. The next species of requirements imposed on new construction has reared its head in the form of development excise taxes. This ostensibly revenue-raising device is one that levies “a municipal excise tax on the business of subdividing land or developing property (as opposed to a personal tax on the subdivider or developer or a tax on the property being subdivided).” Strauss & Leitner, supra, at 19.