Tax Type
Retail Sales and Use Tax
Description
Utilities; County Tax
Topic
Local Taxes Discussion
Date Issued
04-30-1970
A county may not impose a tax on the consumers of services provided by a public service corporation if other citizens of the county receive the services from a municipality. All taxes must be uniform upon the same class of subjects, within the boundaries of the authority imposing the tax. In this instance, there is no meaningful difference between the two classes of consumers.
Attorney General's Opinion