A class action has been filed against the Banc One Acceptance Corporation on behalf of all Florida residents who leased cars from Banc One between October 16, 1998, and October 16, 2003, and who paid "taxes" on itemized fees for wear and tear, excessive mileage and disposition of the vehicles at the end of their lease. The lessees claim that these "taxes" were merely hidden fees and that Banc One either pocketed the "tax" money, or benefited from it prior to forwarding it to the Department of Revenue. The lessees alleges that Banc One violated several laws--the federal Consumer Leasing Act and Florida's unfair and deceptive trade practices act and revenue act. The lessees further claim that Banc One's conduct amounted to a breach of contract in which Banc One was unjustly enriched. The lessees are seeking actual and statutory damages (or, in the alternative, the return of the tax funds) and injunctive and declaratory relief.

Under Banc One's vehicle lease agreement, consumers are responsible for paying for excessive wear and tear on vehicles, mileage in excess of the agreement and a disposition fee. All of these fees are collected at the lease end. While not disputing these fees, the lessees allege that Banc One charged taxes on the monies collected for these fees. Under Florida law, any service charge or fee that can be added or avoided by the actions or the decision of a vendee or lessee is not taxable. The lessees observe that, under this rule, they could have avoided the excess charges by taking better care of the vehicles or by not driving the vehicles beyond the agreed upon mileage. The lessees also note that they could have avoided the disposition fee by buying or re-leasing the vehicle at the end of the lease term. Accordingly, the action claims that monies paid for these fees are not taxable. The lessees also claim that these taxes were not provided for under the terms of the lease and are, in effect, hidden charges that Banc One has levied in order to defraud consumers and unjustly enrich itself. Banc One's failure to disclose these fees allegedly violates the federal consumer leasing act. Additionally, the lessees assert that Banc One either pocketed the "taxes" or benefited from them prior to their being transferred to the state department of revenue. This, allegedly, amounts to a breach of contract and unjust enrichment under Florida law.