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AGO Opinions with Topic: BUSINESS AND OCCUPATION TAX ORDINANCE
AGO 1962 No. 137 >  May 21, 1962
CITIES AND TOWNS - THIRD CLASS - COMMISSION FORM OF GOVERNMENT - EXERCISE OF TAXING POWER FOR REVENUE - BUSINESS AND OCCUPATION TAX ORDINANCE - CLASSIFICATION FOR FUEL OIL DEALERS ONLY - RETAIL OF FUELS USED FOR ANY PURPOSE OTHER THAN TRANSPORTATION
CITIES AND TOWNS ‑- THIRD CLASS ‑- COMMISSION FORM OF GOVERNMENT ‑- EXERCISE OF TAXING POWER FOR REVENUE ‑- BUSINESS AND OCCUPATION TAX ORDINANCE ‑- CLASSIFICATION FOR FUEL OIL DEALERS ONLY... (1) A city of the third class operating under a commission form of government may, in the exercise of its taxing power for revenue, establish a classification for fuel oil dealers only in its business and occupation tax ordinance.(2) A city of the third class may establish for business tax purposes a classification for every person except public utilities engaging within the city of the business of distributing at retail fuels used for purposes other than transportation.
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