City of Winchester v. American Woodmark Corp.

In this appeal, we consider whether a municipal government’s assessment of a business, professional, and occupational license (“BPOL”) tax comported with the requirements of the Commerce Clause of the United States Constitution. Under the specific facts of this case, we agree with the trial court’s judgment that the assessment was not constitutional.

I

Factual Background

The case was decided on motion for summary judgment upon the pleadings and stipulations of fact. American Woodmark Corporation (American Woodmark), a Virginia corporation, maintains its corporate headquarters in the City of…