Tax Type
BPOL Tax
Description
Miscellaneous;Counties;Lessors of Washers and Driers
Topic
Local Power to Tax
Date Issued
04-02-1979
A property owner may not obtain the preferable land use tax treatment under §58-769.4 et seq. on less than the full parcel of real estate as described in the land book.
A property owner may not obtain the preferable land use tax treatment under §58-769.4 et seq. on less than the full parcel of real estate as described in the land book.
A county may not impose a license tax on vending machine operators under §58-266.1 if the taxpayers are otherwise liable for a county tax on merchants' capital.
A county may not impose a license tax on vending machine operators under §58-266.1 if the taxpayers are otherwise liable for a county tax on merchants' capital.
Under §58-266.1A(12), a company which rents, leases or furnishes coin-operated washers and dryers may not be required to pay a county license tax on gross receipts if the company receives as rent a fixed sum instead of a percentage of gross receipts from the machines. A company leasing such machines for a fixed sum receives payment for "services' which removes it from the category subject to the coin-machine operator's license tax.
Attorney General's Opinion