Tax Type
BPOL Tax
Description
Highway Building Contractor
Topic
Local Power to Tax
Date Issued
01-12-1971
A highway building contractor is subject to county license taxation, even though the county ordinance levying the tax on contractors fails to include the word "highways' in its definition of contractor. A State statute defines the term "contractor', in part, as a person who contracts to do any work on highways. Therefore, since a county is without power to deviate from a State classification, it must be presumed that the term "streets', as used in the county ordinance, encompasses the word "highways'.
Attorney General's Opinion