Tax Type
BPOL Tax
Description
Licensing of Trailer Camp Operated by City
Topic
Local Power to Tax
Date Issued
05-05-1969
A trailer camp operated by a city is subject to the license tax imposed by the county under authority of §§ 35-64.1 through 35-64.6. The city owns the land and charges for rental of individual trailer spaces, water, sewer service and garbage collection.
Attorney General's Opinion