Why is the State exempt from the Utility Users Tax assessed by local governmental entities?
Cities and counties possess the power to levy utility users taxes; however, that power is limited in application to the State. As a general principle, it has long been declared that the State is ordinarily regarded as exempt from taxes imposed by a local entity. Therefore, the Legislature must expressly limit or waive the States immunity for the State to be subject to local taxation.
Related Questions
- How does the KOZ affect existing state or local tax liens, encumbrances judgments, utility or trash assessment, or other claims against the property within the zone?
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- Why is the State exempt from the Utility Users Tax assessed by local governmental entities?
