Tax Type
BPOL Tax
Description
Use of Different Basis of Tax for Resident and Nonresident Businesses;Validity
Topic
Local Power to Tax
Date Issued
03-28-1973
A municipal license tax imposed on laundering firms that uses a gross receipts basis for firms located in the municipality and a flat rate for those located outside the municipality is invalid. A local license tax must be imposed on the same basis for all persons engaged in the trade, business or occupation being taxed.
Attorney General's Opinion