Tax Type
BPOL Tax
Description
Attorneys; Imposition of Local License Tax
Topic
Local Power to Tax
Date Issued
12-03-1968
Counties may impose a local license tax on the practice of the profession of law. The statutory provision requiring attorneys to obtain a revenue license and allowing them to practice without additional license means that once a state license is obtained in one city or county, the attorney may practice in other localities as well. The section does not prevent the imposition of a local license tax.
Attorney General's Opinion