Tax Type
BPOL Tax
Description
Repeal of Authorization for License Tax
Topic
Exemptions
Date Issued
02-01-1978
Following January 1, 1978, the effective date of Ch. 719, Laws 1977, which repealed the provision (§58-361) authorizing imposition of local license taxes on coin-operated machines, no ordinance imposing such taxes is valid.
Attorney General's Opinion