Quantcast
Home / Opinion Digests / Municipal – Business Tax – Work Outside Locality

Municipal – Business Tax – Work Outside Locality

A city cannot impose business taxes on the gross receipts of a contractor for work done performed by a contractor in other localities in which the contractor has a definite place of business, despite not being taxed by those other localities.
City of Lynchburg v. English Construction Co. (Va.S.Ct.) (VLW 009-6-052) (12 pp.)