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IMT, INC. v. CITY OF LUMBERTON

No. 127A12.

738 S.E.2d 156 (2013)

IMT, INC. d/b/a The Internet Business Center v. CITY OF LUMBERTON. City of Lumberton v. G & M Company, LLC d/b/a Internet Café Sweepstakes and Winner's Choice. City of Lumberton v. Daniel Paul Storie d/b/a Sweep-Net Internet Business Center. E.Z. Access of N.C., LLC v. CITY OF LUMBERTON.

Supreme Court of North Carolina.

March 8, 2013.

Attorney(s) appearing for the Case

Kilpatrick Townsend & Stockton LLP, Winston-Salem, by Adam H. Charnes , Richard S. Gottlieb , and Richard D. Dietz ; and Grace, Tisdale & Clifton, P.A., Winston-Salem, by Michael A. Grace and Christopher R. Clifton , for plaintiff-appellants IMT, Inc. and E.Z. Access of N.C., LLC and defendant-appellant G & M Company, LLC; and Law Offices of Lonnie M. Player, Jr., PLLC, by Lonnie M. Player, Jr. , for plaintiff-appellants IMT, Inc. and E.Z. Access of N.C., LLC and defendant-appellants G & M Company, LLC and Daniel Paul Storie.

James C. Bryan for appellee City of Lumberton.

Jeanette K. Doran and Tyler Younts for North Carolina Institute for Constitutional Law, amicus curiae.

Kimberly S. Hibbard , General Counsel, and Gregory F. Schwitzgebel, III , Senior Assistant General Counsel, for North Carolina League of Municipalities, amicus curiae.

MARTIN, Justice.

The question before this Court is whether the City of Lumberton's privilege license tax violates the Just and Equitable Tax Clause of Article V, Section 2(1) of the North Carolina Constitution. While the decision to levy a privilege license tax is within the discretion of legislative entities, any tax so levied must be just and equitable. Because the Just and Equitable Tax Clause is a substantive constitutional protection against abuse of the taxing...

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