Sounds fair to me.
It sort of is. The $30 amount was an estimation of what an employee who makes approximately $30,000 a year has had withheld so far this year for the occupational tax. The Court wouldn't require the State to refund amounts already remitted for previous years, but any amounts withheld by employers for this year but not yet remitted were to be refunded to the taxpayer.
But the attorney's fees are quite ridiculous.