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AGO Opinions with Topic: BUSINESS AND OCCUPATION TAX
AGO 1960 No. 97 >  January 19, 1960
TAXATION - BUSINESS AND OCCUPATION TAX - TAXED BY CITY WHERE SELLER HAS NO BUSINESS LOCATION BUT DELIVERS GOODS - MUNICIPAL - MOTOR VEHICLE LICENSES ON COMMERCIAL MOTOR VEHICLES
TAXATION - BUSINESS AND OCCUPATION TAX - TAXED BY CITY WHERE SELLER HAS NO BUSINESS LOCATION BUT DELIVERS GOODS.TAXATION - MUNICIPAL - MOTOR VEHICLE LICENSES ON COMMERCIAL MOTOR VEHICLES (1)  The right of a municipality to impose a business and occupation tax on a seller who has no business location in the taxing city but delivers goods sold to purchasers in the taxing city depends upon whether the seller is in fact engaging in business within the corporate limits of the city.(2)  No incorporated city of any class may require that commercial motor vehicles operating within the corporate limits of the city purchase a municipal motor vehicle license.
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