Town of Burnsville v. Kwik-Pik, Inc.

MILLER, Chief Justice:

This is an appeal from a final order of the Circuit Court of Braxton County, entered on May 24, 1990, which denied relief in a civil action brought by the Town of Burnsville to recover local business and occupational (B & 0) taxes owed by the defendants below, Kwik-Pik, Inc., Seventy-Niner, Inc., and Roger M. Nettles. The circuit court ruled that the Town’s B & 0 tax ordinance was not in conformity with the legislative grant of authority to impose such taxes and was, therefore, invalid. We reverse the judgment of the circuit court.

The Town of Burnsville (Town) is a Class…