Tax Type
BPOL Tax
Description
Local License Tax on Contractors;Construction for Own Account
Topic
Local Power to Tax
Date Issued
08-15-1973
A locality may not require a contractor's license from a person who builds dwellings or commercial structures for his own account. § 58-297 defines a contractor as one who accepts or offers to accept contracts to perform specified work, and a person cannot contract with himself.
Attorney General's Opinion