Krauss v. City of Norfolk

Minnie Krauss and Dalton-Bundy Lumber Company, Inc., (plaintiffs) each filed a petition for declaratory judgment in the Circuit Court of the City of Norfolk challenging the validity of an amendment to the license tax ordinance of the City of Norfolk (the city). The circuit court found the amendment to be valid. We granted appeals to plaintiffs.

While plaintiffs have presented several issues, we find one question to be controlling. Does the city have the power to extend the definition of “engaged in business” beyond its common law definition?

On May 25, 1971, the city adopted an amendment in two…