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OAG 82-543 is cited to illustrate a specific instance where a county could not impose an occupational license tax on itinerant businesses because there was no general occupational license tax in effect in that county. This precedent is directly applicable to the situation in Letcher County, where the absence of a general occupational tax would similarly prevent the imposition of a new, specific occupational tax on businesses extracting non-renewable resources.
Our AG treatments are described and categorized by large language models (AI) and are partially reviewed by Coalition directors. Learn more from our blog.
Disclaimer:
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.
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