Katmailand, Inc. v. LAKE AND PENINSULA BORO.

OPINION

COMPTON, Justice.

I. INTRODUCTION

The Lake and Peninsula Borough (Borough) enacted and levied a license tax on guides and lodges. Several affected guides and lodges challenged the tax on a variety of constitutional grounds. The superior court granted summary judgment to the Borough. We affirm.

II. FACTS AND PROCEEDINGS

The Lake and Peninsula Borough was incorporated as a home rule borough in April 1989. In August 1990 the Borough Assembly enacted an ordinance which imposed an annual permit fee of $750 on lodge operators and $250 on professional guides. 1 In March 1992 the Borough Assembly…