Opinion No. (1988)

Dear Mr. Wiggins:

This opinion is in response to your questions asking:

1. May a city of the third class lawfully levy and collect a license tax on electricians?

2. Does a city of the third class have lawful authority to regulate the business of electricians by requiring electricians to first obtain a license the issuance of which is conditioned on the electrician satisfactorily passing a proficiency exam?

In regard to the first question, the authority of a third class city to require a license fee or tax must be derived from the constitution or statute.

"A city has no inherent power to tax. This…