Tax Type
BPOL Tax
Description
Ship Brokers and Agents;Interstate and International Commerce;Constitutionality
Topic
Local Power to Tax
Date Issued
07-28-1972
A license tax imposed on ship brokers and agents by a city (Newport News) is constitutional as applied to brokers and agents who deal solely with interstate and international commerce. The ordinance defines a ship broker and agent as ``one who brings buyers and sellers together.' Therefore, their activities are essentially local in nature, and can be taxed by the locality. Moreover, their activities are not so closely related to interstate or foreign commerce as to make a tax on them a tax on the commerce itself.
Attorney General's Opinion