Richmond County Circuit Court September 3, 1992, Case No. LT-4813-4 (Virginia Hiway, Inc. v. City of Richmond)

By Judge Robert L. Harris, Sr.

In late 1991, the City of Richmond assessed Virginia Hiway, Inc., a transportation broker, with a business license tax and sought to recover amounts it claimed were due for the years 1988 to 1991. Virginia Hiway challenges that assessment, fundamentally, on the validity of the levy, and alternatively, on the manner in which the assessment was calculated.