MEMORANDUM & ORDER
LUNGSTRUM, District Judge.
This action arises out of the Unified Government of Wyandotte County/Kansas City, Kansas' ("Unified Government") decision to adopt an occupation tax on outdoor advertising services, i.e. billboards. In their complaint, plaintiffs allege that the tax violates numerous protections afforded by the United States and Kansas constitutions and that state law preempts the tax. In its answer to the complaint, the...
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