Board of Supervisors v. Group Health Ass'n

This appeal involves a determination by Fairfax County that Group Health Association, Inc. does not qualify for an exemption from the Fairfax County Business, Professional, and Occupational License (BPOL) tax under Fairfax County Code § 4-7-1 (a)(3).

Group Health Association, Inc. (GHA) is a health maintenance organization certified under the District of Columbia Non-profit Corporation Act with its principal place of business in Washington, D.C. GHA has approximately 157,000 members. Presently, it has four health care centers in Fairfax County which, “[i]n terms of staffing and equipment, . .…