Tax Type
BPOL Tax
Description
Situs for Local License Taxation
Topic
Local Power to Tax
Date Issued
02-11-1975
An intra-state business that pays license taxes in the municipality in which its place of business is located is not subject to license tax in other localities within which it does business, but does not maintain a definite place of business. The situs for license taxation is the municipality of the principal place of business even though the taxpayer engages in business throughout the State.
Attorney General's Opinion