Citizens Bank of Weston, Inc. v. City of Weston

ALBRIGHT, Justice:

Citizens Bank (“Citizens”) et al.1 appeals from the February 24, 2000, order2 of the Circuit Court of Lewis County upholding the Appellee City of Weston’s recently enacted Business and Occupation Tax (“B & O tax”). The lower court rejected Appellant’s argument that the Weston B & O tax violates the Equal Protection Clause of both the West Virginia Constitution and the United States Constitution.3 After fully examining the issues raised, we conclude that the lower court did not commit error and accordingly, affirm.

I. Factual and Procedural Background

Effective July 1, 1998,…