AGO Opinion Topics: EXERCISE TAXING POWER REVENUE

(1) A city of the third class operating under a commission form of government may, in the exercise of its taxing power for revenue, establish a classification for fuel oil dealers only in its business and occupation tax ordinance.(2) A city of the third class may establish for business tax purposes a classification for every person except public utilities engaging within the city of the business of distributing at retail fuels used for purposes other than transportation.