Tax Type
BPOL Tax
Local Taxes
Description
Requirement of Uniformity for License Tax on Trailer Lot Facilities
Topic
Local Power to Tax
Local Taxes Discussion
Date Issued
04-25-1967
A county may not levy a lesser tax on trailer lots within a trailer camping ground devoted entirely to those persons who stay but a short time (e.g., one day or so up to two weeks) as opposed to other trailer facilities which are used for longer periods of time. The applicable statute requires uniformity in the application of any tax on trailer lots, therefore, a county is without the power to establish different classifications for taxing trailer lots based solely on the period of time used.
Attorney General's Opinion