Lakeview Inn & Country Club, Inc. v. Rose

BROTHERTON, Justice.

The appellant, Lakeview Inn and Country Club, Inc. (Lakeview), appeals from two final orders of the Circuit Court of Kana-wha County. The circuit court, in decisions rendered April 11, 1984, upheld the imposition of both consumers sales and service tax and business and occupation tax on a *69015% gratuity collected by Lakeview from its banquet customers during the years 1976 through 1979. The two cases have been consolidated for purposes of this appeal. For the reasons set out below, we reverse the decisions of the circuit court, and hold that the gratuities in issue are not…