Tax Type
BPOL Tax
Description
Prohibition on County Tax in Municipality Levying Similar Tax;Coin-Operated Machines
Topic
Local Power to Tax
Date Issued
02-25-1974
A county may impose a license tax on coin-operated machines even though the municipality in which the machine is located imposes a similar tax on these machines. A provision of § 58-266.1 (which authorizes county taxes on businesses, trades, professions and occupations) making a county license tax inapplicable within a municipality imposing a tax on the same privilege applies only to taxes levied under that section. Counties tax coin-operated machines under a specific authorization (§ 58-361), not under the general authority of § 58-266.1.
Attorney General's Opinion