Tax Type
BPOL Tax
Description
Gravel Mining;Manufacturing;Taxability
Topic
Local Power to Tax
Date Issued
06-06-1974
A State statute allowing counties, cities, and towns to levy license taxes on certain businesses also authorizes local taxation of mining operations. Although any manufacturing operation is specifically exempt from local taxation, the mining of gravel entails no change in the nature of the product significant enough to bring it within the definition of manufacturing.
Attorney General's Opinion