Cox Cable Hampton Roads, Inc. v. City of Norfolk

In this case, we decide whether a city tax violated a taxpayer’s rights guaranteed under the Equal Protection Clause of the Fourteenth Amendment of the United States Constitution.

In-1990, the City of Norfolk imposed a seven percent tax upon cable television service billings. Because vendors that supplied television service through Satellite Master Antenna Television (SMATV) systems were not subjected to the tax, Cox Cable Hampton Roads, Inc. (Cox Cable) filed this suit against the City, contending that the tax violated its Equal Protection rights.

In Cox Cable Hampton Rds., Inc. v. City of…