Tax Type
BPOL Tax
Description
Contractors; Local License
Topic
Exemptions
Local Taxes Discussion
Date Issued
11-22-1972
A contractor whose sole office is in a city and who has paid that city's flat rate license tax in addition to the State license tax is not subject to a local license tax in any other jurisdiction because the license obtained was not based on gross receipts. A license tax in the other jurisdiction may be imposed only if the contractor's volume in such jurisdiction exceeds $25,000 per year.
Attorney General's Opinion