Tax Type
BPOL Tax
Description
County Contractor License Tax; Basis of Tax;Acceptance of Contracts;Receipts From Contracts
Topic
Local Power to Tax
Date Issued
03-19-1973
A county contractor's license tax can be imposed on the acceptance of a contract, but may not be imposed on receipts from the performance of the contract in a subsequent year. Although a county can choose to tax a contractor on its receipts, this basis of tax is foreclosed when it chooses the acceptance of a contract as the taxable event.
Attorney General's Opinion