Problem:
A state legislature recently enacted a statute imposing a "land utilization tax" on those operating businesses within the state who pay no property taxes. The state seeks to apply the tax to the owner of a small restaurant and store that is located in a national park within the state. The owner operates the restaurant and store pursuant to a contract with the United States Government and pays no property taxes. Which of the following is the owner's best constitutional argument against application of the tax to her?
A. The owner has been denied the privileges and immunities of national citizenship, protected by the Fourteenth Amendment, because the state tax impairs her fundamental right to conduct business on federal lands.
B. The tax is unconstitutional as applied to the owner, because it interferes with interstate tourism in violation of the federal commerce power.
C. The tax is unconstitutional as applied to the owner, because under the property power the federal government has plenary power to regulate federal lands.
D. The owner is being denied equal protection of law, because those operating businesses on federal lands in other states are not subject to the tax.