CITY OF LYNCHBURG v. ENGLISH CONST.

Record No. 081344.

675 S.E.2d 197 (2009)

CITY OF LYNCHBURG v. ENGLISH CONSTRUCTION COMPANY, INCORPORATED, et al.

Supreme Court of Virginia.

April 17, 2009.


Attorney(s) appearing for the Case

Gregory J. Haley (Walter C. Erwin III, City Attorney; Monica Taylor Monday; Kathleen L. Wright; Gentry Locke Rakes & Moore, on briefs), for appellant.

Frank K. Friedman (Neil V. Birkhoff; Woods Rogers, on brief), for appellees.

Amici Curiae: Local Government Attorneys of Virginia; Commissioners of the Revenue Association of Virginia; Treasurers' Association of Virginia; Virginia Municipal League (Debra L. Mallory; Kevin R. Appel, Richmond; Mark K. Flynn; Joseph L. Howard, Jr., Prince; Taliaferro & Mallory, on brief), in support of appellant.

Amici Curiae: Virginia Chamber of Commerce (Craig D. Bell, Richmond; William L.S. Rowe, Richmond; McGuireWoods, Charlottesville; Hunton & Williams, Richmond, on brief), in support of appellees.

Present: HASSELL, C.J., KEENAN, KOONTZ, LEMONS, GOODWYN, and MILLETTE, JJ., and RUSSELL, S.J.


OPINION BY Senior Justice CHARLES S. RUSSELL.

This appeal involves the power of a city to impose business license taxes on the gross receipts of a contractor, whose principal place of business is within the city, from business done outside the city. The city contends that it is entitled to impose taxes on all the contractor's gross receipts from work done anywhere in the Commonwealth, subject only to the contractor's right to deduct taxes actually paid to other localities...

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