IMT, Inc. v. City of Lumberton

Enforceability of a privilege tax imposed by the City on companies purportedly engaged in cyber-gambling; whether summary judgment was properly entered for the City on the companies' claim that the privilege tax violates the N.C. Constitution's prohibition on unjust and inequitable taxes.

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Summary

Enforceability of a privilege tax imposed by the City on companies purportedly engaged in cyber-gambling; whether summary judgment was properly entered for the City on the companies' claim that the privilege tax violates the N.C. Constitution's prohibition on unjust and inequitable taxes.