Tax Type
BPOL Tax
Description
Persons Renting Dwellings or Commercial Buildings;Engaged in Business
Topic
Local Power to Tax
Date Issued
01-14-1974
A county or city may impose a license tax on persons "engaged in the business' of renting dwellings or commercial buildings. However, the tax can be imposed only on persons engaging in business under the common law definition (that is, only if the person's time, attention and labor is expended for the purpose of earning a livelihood). A tax imposed on all persons renting a specified number of units would be invalid.
Attorney General's Opinion