Q Is an individual who operates a car washing service, moving from location using his truck and trailer to transport water to wash vehicles, required to obtain a local privilege license?

A There are a number of exemptions to the privilege tax imposed by Section 27-17-5, which are found at Section 27-17-479, et seq., including Section 27-17-485 (exemption for individuals who pursue a trade or calling involving only physical labor or skill and who only receive compensation for such physical labor or skill). Whether the individual would qualify for a privilege tax exemption is a factual determination to be made by the governing authority. In the event such individual is compensated for anything beyond his physical efforts, he/she would be required to obtain a privilege license. (Attorney Generalís Opinion to Davis dated February 26, 2010)