The CITIZENS BANK OF WESTON, INC., A West Virginia Corporation, Bennett D. Orvik, M.D., d/b/a Primary Health Care Assoc., and the Sun Lumber Company, A West Virginia Corporation, Plaintiffs Below, Appellants,
v.
The CITY OF WESTON, A West Virginia Municipal Corporation, Defendant Below, Appellee.
Supreme Court of Appeals of West Virginia.https://leagle.com/images/logo.png
Submitted January 9, 2001.
Decided February 9, 2001.
Attorney(s) appearing for the Case
W.T. Weber, Jr., W.T. Weber, III, Weber & Weber, Weston, for the Appellants.
Michael Clay Smith, Margaret D. Smith, Smith & Smith, Hattiesburg, MS, for the Appellee.
Sandra M. Murphy, Michael E. Caryl, Brian A. Price, Bowles Rice McDavid Graff & Love, PLLC, Charleston, for the Amicus Curiae, The West Virginia Bankers Association.
Dennis R. Vaughan, Jr., James V. Kelsh, Of Counsel, Vaughan Law Firm, Charleston, for the Amicus Curiae, West Virignia Municipal League, Inc.
Supreme Court of Appeals of West Virginia.
ALBRIGHT, Justice:
Citizens Bank ("Citizens") et al.1 appeals from the February 24, 2000, order2 of the Circuit Court of Lewis County upholding the Appellee City of Weston's recently enacted Business and Occupation Tax ("B & O tax"). The lower court rejected Appellant's argument that the Weston B & O tax violates the Equal Protection Clause of both the West Virginia Constitution and the United...
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