Morganown V West Virginia Board Of Regents Case Study
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Case Title: City of Morgantown v. West Virginia Board of Regents
Citation: 354 S.E. 2d 616 (W.Va. 1987) Topic: Does a state university need to charge a 2% amusement tax on ticketed events that are open to students as well as the public community?
Relief Sought: The city of Morgantown, West Virginia wants West Virginia University to pay a 2% amusement tax back to the city for all ticketed events at the university.
Issues: This case raises issues with the W. Va. Code 8-13-6, which states that the individual cities have the authority to impose amusement tax regulations. The law states that the tax collected may not be greater than 2% of the ticket price and can only be charged where monies from the ticket sales are “private profit or gain”