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Home / Opinion Digests / Most Important Opinions / Taxation – Constitutional – Just & Equitable Tax Clause – Municipal – Licenses & Permits – 59,900 Percent Increase – Internet Sweepstakes Cafes – First Impression (access required)

Taxation – Constitutional – Just & Equitable Tax Clause – Municipal – Licenses & Permits – 59,900 Percent Increase – Internet Sweepstakes Cafes – First Impression (access required)

IMT, Inc. v. City of LumbertonA tax increase of at least 59,900 percent on one type of business – internet sweepstakes cafes – violates the Just and Equitable Tax Clause of N.C. Const. art. V, § 2(1). We reverse summary judgment for the city and remand for further proceedings.

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