Tax Type
BPOL Tax
Description
Local License Fees Greater than State Fees
Topic
Local Power to Tax
Date Issued
03-24-1970
A town may impose a license tax at a higher rate than a State tax on the same enterprise or facility. The law provision (§ 58-266.1, Code), granting authority to localities to impose such license taxes, contains no restrictions as to rate of taxation.
Attorney General's Opinion