Until very recently, in the State of Louisiana, three types of gambling businesses were all subject to a state tax of 15%. This included (1) land-based casinos, (2) horse and dog racetracks, and (3) riverboat gambling establishments.

Louisiana wanted to increase state tax revenues, so the Louisiana legislature just passed a statute called the High Water Solution, which increased the state tax on riverboat gambling establishments to 45%.

Auntie Belle's Riverlife Excursions, LLC, operates two riverboat gambling establishments in Louisiana. Auntie Belle's, and other operators of riverboat gambling establishments in Louisiana, file a lawsuit against the Sate of Louisiana claiming that the High Water Solution violates their Equal Protection rights.

What legal test will the court use to resolve this issue? What does this test require? Applying the law to these facts, what should the court decide and why? Fully explain your analysis using the IRAC method.