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CHAMPLAIN VAL. EXPO., INC. v. VILLAGE OF ESSEX JCT.

No. 177-72.

309 A.2d 25 (1973)

CHAMPLAIN VALLEY EXPOSITION, INC., and Harry F. Koch, d/b/a King Reid Shows v. VILLAGE OF ESSEX JUNCTION.

Supreme Court of Vermont.

Reargument Denied August 30, 1973.

Attorney(s) appearing for the Case

Eric A. Shuppin, Essex Junction, Henry F. Blach, of Blach & Plante, White River Junction, on the brief, for plaintiffs.

Kolvoord, Overton & Wilson, Essex Junction, for defendant.

Before SHANGRAW, C. J., and BARNEY, SMITH, KEYSER and DALEY, JJ.

DALEY, Justice.

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...

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