1. Home
  2. Browse Decisions
  3. S.E.2d
  4. 767 S.E.2d
  5. 767 S.E.2d 1 (2015)
 

NIELSEN CO. (US) v. COUNTY BD. OF ARLINGTON

Record No. 140422.

767 S.E.2d 1 (2015)

The NIELSEN COMPANY (US), LLC v. COUNTY BOARD OF ARLINGTON COUNTY, et al.

Supreme Court of Virginia.

January 8, 2015.

Attorney(s) appearing for the Case

Michael R. Shebelskie ( William L.S. Rowe ; Joseph M. Sullivan ; Hunton & Williams; Sullivan Law Office, Fairfax, on briefs), for appellant.

Raymond A. Warren for appellee Ingrid H. Morroy , Commissioner of Revenue for the County of Arlington.

Ara L. Tramblian , Deputy County Attorney, for appellee County Board of Arlington County.

Amicus Curiae: Virginia Chamber of Commerce ( Neil V. Birkhoff ; Frank K. Friedman ; Woods Rogers , Roanoke, on briefs), in support of appellant.

Amici Curiae: County of Fairfax and Board of Supervisors of Fairfax County ( David P. Bobzien , County Attorney; Gail P. Langham , Assistant County Attorney; James V. McGettrick , Assistant County Attorney, on brief), in support of appellee County Board of Arlington County.

Amici Curiae: Local Government Attorneys of Virginia, Virginia Association of Counties, and Virginia Municipal League ( Andrew R. McRoberts ; Ian Lambeets ; Sands Anderson , Richmond, on brief), in support of appellees.

Present: LEMONS, C.J., MILLETTE, MIMS, McCLANAHAN, and POWELL, JJ., and RUSSELL and LACY, S. JJ.

Opinion by Justice LEROY F. MILLETTE, JR.

In this appeal we consider whether the Tax Commissioner employed a permissible methodology — a payroll percentage calculation — to determine the amount of certain receipts that, pursuant to Code § 58.1-3732(B)(2), may be deducted from the pool of taxable gross receipts upon which a locality may levy a business license tax.

I. Facts And...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases