City of Morgantown v. West Virginia Board of Regents

354 S.E.2d 616 (1987)

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City of Morgantown v. West Virginia Board of Regents

West Virginia Supreme Court
354 S.E.2d 616 (1987)

Facts

West Virginia law provided that municipalities had the power and authority to levy and collect an admission tax on entertainment events that were for private profit or gain. The City of Morgantown (plaintiff) filed a lawsuit against the Board of Regents of the University of West Virginia (the board) (defendant) seeking a declaratory judgment that the board was required to collect the city’s admission tax on entertainment events, such as sporting events, carnivals, and performances, that were sponsored by the university and open to the public. The funds earned from ticket sales to these university-sponsored entertainment events were held in special revenue accounts and were considered public funds. The university then allocated these funds for specific purposes. No private individual or entity profited from these funds. The trial court ruled that the events sponsored by the university were not subject to the tax because they were not for private profit or gain. The city appealed.

Rule of Law

Issue

Holding and Reasoning (Brotherton, J.)

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