This publication provides city officials with an overview of the laws governing occupation taxes and regulatory fees. It offers guidance for crafting local ordinances in consultation with legal counsel to ensure compliance with current laws and address community-specific needs. While it serves as a helpful resource, officials are advised to seek legal advice when adopting tax and fee ordinances.
This publication is for general informational purposes only. While some of the information contained in this publication is about legal issues, it is not and should not be treated as legal advice. You should consult with your legal counsel before taking action based on the information contained in this publication. Material posted in this publication may be subject to copyrights owned by GMA or others, and any reproduction, retransmission or republication of such material, except for personal use or with the prior written consent of GMA or other copyright owner, is prohibited. The names, trademarks, service marks, logos and other emblems of GMA in this publication may not be used without GMA's prior written express permission.