Tax Type
BPOL Tax
Description
Coin-operated Machines; City and County Taxes
Topic
Local Power to Tax
Date Issued
03-31-1970
In a town which imposes a license tax based on the revenue from coin-operated machines, a county tax of a fixed amount per machine could not be simultaneously imposed. § 58-266.1(7), Code, forbids coincident taxes on "the same privilege,' which limitation applies to coin-operated machines.
Attorney General's Opinion