KSC, TITLE 9.  TAXATION & REVENUE SHARING
 
Chapter 5.  Municipal
Government Tax Power

Section 9.501.  Commercial license.
Section 9.502.  Limitation.

      Section 9.501.  Commercial license.
       In addition to a tax or license fee it may lawfully impose, a municipal government may impose an annual license fee not exceeding $100 for a commercial activity conducted in the municipality. The Government retains the paramount power to examine, restrict, close, penalize, or otherwise regulate, the conducting of a commercial operation, for the public welfare.

Cross reference:
The constitutional provisions on Municipal Government are found in Kosrae Const., Art. VIII.  The statutory provisions on Municipal Government are found in Title 8 of this code.

      Section 9.502.  Limitation.

     (1)  A municipal government may not tax or license:

     (a)  the ownership or use of a motor vehicle, or use of a public road;

     (b)  the sale, possession or consumption of alcoholic drink.

     (2)  A municipal government may not impose a tax on a sale or a transaction taxed pursuant to chapter 2 or 3, or goods made or produced in the State.

Cross reference:
The constitutional provisions on Municipal Government are found in Kosrae Const., Art. VIII.  The statutory provisions on Municipal Government are found in Title 8 of this code.
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