Tax Type
BPOL Tax
Local Taxes
Description
Local Licensing; Trailer Camps and Trailer Parks and the Parking of Trailers
Topic
Local Power to Tax
Date Issued
08-10-1967
An annual license tax of from $5 to $50 is required upon the operation of trailer camps and trailer parks and the parking of trailers, when they are regulated by ordinances enacted under authority of §§ 35-64.1 through 35-64.6. Only the exemptions provided in § 35-64.4, Art. 1.1, would be valid. Under provisions of §§ 35-61.35-64, regulation by counties, imposition of a license tax is not required.
Attorney General's Opinion