Tax Type
BPOL Tax
Description
Severance; Municipal License Tax; Applicability of Rate Freeze
Topic
Local Power to Tax
Date Issued
06-16-1975
Ch. 621, Laws 1975, which places a rate freeze on local license taxes imposed under § 58-266.1, does not preclude a municipality from imposing a license tax pursuant to § 58-266.1:1 (authorizing a municipality to levy license tax upon the business of severing coal or gases).
Attorney General's Opinion