Deadwood, Inc. v. North Carolina Department of Revenue

LAKE, Chief Justice.

This case arises from the assessment of privilege taxes against Deadwood, Inc. by the North Carolina Department of Revenue for the period of 1 January 1994 through 28 February 1997. The essential question presented is whether the gross receipts privilege tax assessment against Deadwood’s live entertainment business violates Article V, Section 2 of the North Carolina Constitution.

The facts of this case are undisputed. Deadwood is a North Carolina corporation engaged in the business of operating an entertainment facility in Bear Grass, North Carolina. Deadwood’s facility…