In Coordinating Council for Independent Living v. Palmer, 209 W. Va. 274, 546 S.E.2d 454 (2001), the Court was asked to determine whether homemaker or case management services were included within the definition provided for "community care services" with regard to imposing the privilege tax on "certain health care services." W.Va. Code 11-13A-2(d); - 11-13A-3. Finding a noticeable "lack of clarity as to the precise nature of 'community care services'" and applying the principle of statutory construction which recognizes that the inclusion of one is the exclusion of the others, the Court held that the privilege tax levied upon "certain health care services" did not apply to homemaker or case management services. 209 W.Va. at 282-83, 546 S.E.2d at 462-63. Given this ruling, the Court expressly prohibited further taxation of such services until "further clarification by the Legislature." Id. at 283, 546 S.E.2d at 463.