Tax Type
BPOL Tax
Description
Gross Receipts from Retail Sales
Topic
Local Power to Tax
Date Issued
12-15-1970
A city license tax imposed on certain businesses, including some manufacturers, which operate and sell other than at wholesale from a place of business within the city, is valid. Since the tax is based on gross receipts from retail sales, the state prohibition against license taxes on wholesale businesses (§ 58-266.1(4)) does not apply.
Attorney General's Opinion