Champlain Valley Exposition, Inc. v. Village of Essex Junction

This action was brought by Champlain Valley Exposition, Inc., and Harry F. Koch, d/b/a King Reid Shows, to enjoin the enforcement of two ordinances of the Village of Essex Junction against them.

The first ordinance enacted by the Village in 1971, and amended soon thereafter, imposed an admission tax in the amount of 10% of each admission charge levied by a person or corporation engaging in the business of entertainment or. amusement. Provision was made in the ordinance for the filing of a statement indicating the number of prices of admission charges collected and for remittance, of the amount…