Tax Type
BPOL Tax
Description
Contractors
Topic
Local Power to Tax
Date Issued
03-13-1975
A contractor is subject to a local license tax even though he has no office in the locality if he does more than $25,000 of business in a year there. Ch. 386, Laws 1974, which removed the authority of a locality to tax a business conducting "principal and essential acts' in the locality, applies to taxes imposed under the general license provision (§ 58-266.1). License taxes on contractors are imposed under a specific provision (§ 58-299).
Attorney General's Opinion