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Home / Opinion Digests / City can tax revenue from internet service provider (access required)

City can tax revenue from internet service provider (access required)

The city of Hampton’s Business, Professional, and Occupational License tax is best understood as a tax on a business’s gross receipts rather than a fee for the privilege of conducting business in the city. As such, the federal Internet Tax Freedom Act bars taxing defendant’s gross receipts derived from its provision of internet services unless Hampton’s ...