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Transcription
L a s V e g a s ,N e v a d a REVIEf - JOURKAL February 14,1947 City May Tax Public Utilities, [Cornwall Says I If the city of Las Vegas so desires, it may levy a two per centj tax on public utilities here as a revenue measure, City Attof-1 ney C. Norman Cornwall in-1 formed city commissioners at a 'recessed meeting yesterday. The opinion came as a result of a recent inquiry by the city board to determine if a 1905 statute allowing a two per cent tax was still valid. Though a thorough study by I the legal department has not yet [ been completed, Cornwall said ithe statute was not applicable. However, he said that an ordinance creating a percentage tax on net profits rather than a fixed fee basis is within the power of the city. “You have wide latitude if you want to take positive action,” he reported. He warned that any tax must be on an ad valorem basis and not discriminatory. “That is,” he elaborated, “say taxing the electric company, but not the gas company, or vice versa.” Under a franchise, he said, util- ? ities have obtained permission of the city to use the city streets, alleys and sidewalks for poles: and so forth. “Any monies charged,” he explained, “would be a rental for the use of those streets.”
