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Norfolk City Circuit Court

Sep 4, 2020

Demurrers sustained in demolition case

Where the City of Norfolk has filed a demurrer and a plea in bar in response to plaintiff’s complaint arising from a building demolition, the demurrer is sustain and plaintiff is granted leave to amend its complaint. Defendant city’s plea in bar based on res judicata is overruled. Order “Pursuant to the Court’s August 14, […]

Aug 28, 2020

Tax on internet provider’s gross revenue disapproved

Where the city of Norfolk levies its Business, Professional, and Occupational License tax on an internet provider’s gross income, this violates the federal Internet Tax Freedom Act unless Norfolk’s tax has been grandfathered under the ITFA. The court does not decide at this time which party has the burden of proving whether Norfolk’s BPOL tax […]

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