Tax Type
BPOL Tax
Description
Annual State License, Pool Tables
Topic
Local Power to Tax
Date Issued
04-15-1974
Bumper pool tables measuring 3'6" by 4'10" with a playing area of 36" by 52" and ordinary pool tables which are not substantially larger than bumper pool tables are considered ``miniature pool tables,' and are subject to a State tax of $10 per year.
Attorney General's Opinion