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QUESTION: Can a municipality charge an occupational license tax to a certified contractor who does not have a permanent business location or branch office within the municipality but is merely performing a contractual job within the municipality while maintaining a permanent business location or branch office in another municipality and who has paid an occupational license tax to the municipality where the permanent business location and/or branch office is located?

SUMMARY: A municipality cannot levy an occupational license tax on a certified contractor who does not maintain a permanent…