Municipal – Administrative – Privilege License – Taxation – Electronic Gaming OperationsSmith v. City of Fayetteville Electronic gaming operations are legal, and the city has the authority to impose a privilege license tax on legal businesses. But the city may not impose a tax so prohibitively high that it prevents a business owner from conducting a profitable business unless the city can show that the tax was necessary to pay for increased police enforcement, or that the businesses suffered because of mismanagement rather than the increased tax.
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Published: May 2, 2012
Time posted: 1:22 pm
Tags: Administrative, Electronic Gaming Operations, Municipal, Privilege License, Taxation