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ARLINGTON COUNTY v. MUTUAL BROADCASTING

Record No. 992662.

536 S.E.2d 707 (2002)

ARLINGTON COUNTY v. MUTUAL BROADCASTING SYSTEM, INC.

Supreme Court of Virginia.

November 3, 2000.

Attorney(s) appearing for the Case

Peter H. Maier, Assistant County Attorney (Ara L. Tramblian, Acting County Attorney, on briefs), for appellant.

William L.S. Rowe, Richmond (John F. Cafferky; Arthur E. Schmalz; Hunton & Williams, McLean, on brief), for appellee.

Present: All the Justices.

LACY, Justice.

Arlington County appeals the decision of the trial court that Mutual Broadcasting System, Inc. (Mutual) is entitled to an exemption from the business license tax pursuant to Code § 58.1-3703(C)(3) because it operates a radio "broadcasting station or service."1 Because the record supports the trial court's findings that Mutual widely disseminated and transmitted its radio...

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