City of Morgantown v. West Virginia Board of Regents

BROTHERTON, Justice:

The City of Morgantown filed a declaratory judgment action in the Circuit Court of Kanawha County in July, 1985, asking whether the Board of Regents was required to collect the City’s two-percent amusement tax on the sale of tickets to entertainment events such as carnivals, basketball and football games, and big time entertainers, which are open to the general public. Judge Canady of the Circuit Court of Kanawha County granted summary judgment to the Board of Regents, from which the City now appeals. We agree with the circuit court that the events sought to be taxed are…