Tax Type
BPOL Tax
Description
Trailer Camps
Topic
Local Power to Tax
Date Issued
09-03-1969
A county may impose an annual license tax on the operation of a trailer park, trailer camp and the parking of individual trailers not in a trailer camp or park. The language of the Code provision permitting the levying of the tax includes all three operations. None of the operations may be exempted from tax by an ordinance.
Attorney General's Opinion