City National Bank v. City of Beckley

ALBRIGHT, Justice.

Appellant City National Bank (hereinafter “City National” or the “Bank”) appeals from the November 5, 2001, order of the Circuit Court of Raleigh County affirming the administrative decision of Appellee City of Beckley (hereinafter the “City”) in connection with its assessment against the Bank of $281,550.82 for municipal business and occupation (“B & O”) taxes. In challenging the assessment, City National argues that the circuit court wrongly interpreted a legislative rule promulgated to address the proper taxing situs where a banking business has more than one location.…