Tax Type
BPOL Tax
Description
Coin-Operated Vending Machines;Local License Taxes Applicable
Topic
Local Power to Tax
Date Issued
01-17-1973
An owner of coin-operated vending machines who elects to pay a State license tax on each machine (§ 58-355) rather than the State retail merchant's license tax (§ 58-362) is subject to a local license tax on coin-operated vending machines imposed under § 58-361. This local license tax is inapplicable to those owners paying the State retail merchant's license tax. However, the locality can subject these owners to a license tax under § 58-367.2 that parallels the State retail merchant's license tax.
Attorney General's Opinion