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Show Attorney General Gives Ruling On Taxes for Pi. Grove Recorder Cities may impose occupational occupa-tional taxes upon such professions profes-sions as barbers, hairdressers, doctors and attorneys, but not insurance agents, solicitors or brokers, Atty Gen. Vernon B. Romney, has held in a recent opinion. Prepared by Homer Holmgren, Holm-gren, assistant attoreny general, gener-al, the opinion was made for a request by Mark H. Johnson, Pleasant Grove City recorder. Sec. 10-8-80 of the Utah Code provides that cities may raise revenue by levying and collecting collect-ing a license fee or tax on any business within the limits of the city. A court decision, regarding attorneys, specifically, but extendable ex-tendable to the other occupa tions notes "(the municipality is merely providing for an increase in-crease in its revenues by imposing im-posing a tax upon those who, by pursuing their profession within its limits, are deriving benefits afforded by living within with-in the city. Levied on Business "The tax is levied upon the business of practicing law, rather than upon a person because be-cause he is an attorney." Insurance agents, on the other oth-er hand, are covered in a separate sep-arate section of the code which provides that (taxes) and fees (paid the state by the agents,) as provided herein shall be in lieu of all other state, county and municipal licenses and fees of every kind and character." |
