Untitled Texas Attorney General Opinion ( 1958 )


Menu:
  •                               ,.
    mrch 5, 1958
    Hon. Robert 3. CalV&Pt     OPINION NO. ww-382
    Comptrollerof Pub110 Aoadunts
    Austin, Texas             Rer Whether or not S.B. 143
    R.S. 55th Leg., rpeals
    Artiole 7047 (38f,:V.A.O,.S.
    whloh levies an ocoupa-
    tion~..ta%ondealers in
    C&non CPackel'sland re-
    Dear Mr. Calvert:              lated'qu*stione.
    ,Your,reqhestfor   an opinion scads, in part'86
    follow6: -'
    "Artiole j047(38) Vernon's Clril Statute6
    levies an occupationtax on dealer6 in
    Cannon Uracker6, etc. The Fifty-fifthLeg-
    lpllrture, Regular Session,.paEEedSenate
    'bill :143 entitled 'Fireworks- Regulation
    and.bffcnses'.
    ,~.,~.,
    ".‘
    . . :
    '!Wlllyou please let me have:your opinion on
    the following questions:
    '1. Does Senate Bill 143 R.S. 55th ,Legiala-
    'ture repeal Article 7047(39) V.C.S.? :
    "Article 7, Section 3 of the Conatitutlonof the
    Staqe of Texas reads in part as followsr
    --"!One-fourth
    of the revenue derived from the
    'Stateoacupatlon Taxes *** shsll be set apart
    6m~lly for the benefit of the public free
    schools;* l *
    "2. Ia eaah of the fees levied by S.B. 143,
    Acts  of the Regular Seasign, 55th Legislature
    an ocoupation tax within the meonlng of
    Article 7, Sea. 3 of the Constitutionof
    Texas, whloh require6 one-fourth of the
    revenue to be oredited to the available,
    school fund?"
    Hon. Robert S, Calvert,    Page 2, Opinion No, ``-382
    'In answer to your question number one, Senate
    Bill 14 R.S. 55th Legislaturedoea not repeal Article
    7047(38 "which levies an occupationtax on dealers in
    Cannon Crackers.
    S. B. 143 is entitled "FIreworks - Regulation
    and Offenses." The bill classifies certain types of flra-
    works, define6 the classes of "persons, firms, aorpora-
    tions or assoclationsndealing in fireworks from the "
    manufacturerthrough the retailer, both Inclusive;pro-
    vides for safety standards and under seotion 5 entitled
    "License Fee#, defines the persons; firms, aorporations
    or association6who must 8eoure a li.cense, the different
    types of licenses appliaable and the aost of said
    licenses, Then bill further provides that the monies
    received from the above mentioned lioen6es shit11be
    placed In a special fund in the State Treasury and used
    for the Administrationof the Act a6 presoribed and, a6
    stated in Section 12, on January 1st of e&oh year the
    unused portion of said fund6 in said speolal acoount for
    the past fiscal year shall be paid over and become a
    part of the general fund.
    S. B. 143 Is a regulatory and licensing law
    passed under the,policepower of the state and the monies
    received from the licenses issued under the Aot are
    license fee6 and not oaaupation taxes. '.Xty.of.Ft. Worth
    v.~Gulf~Reflning~Co.83 S.W. 2d 610, Texas Supreme
    C rt* Cannon.v.,C%tyof Dallas, 
    263 S.W.2d 288
    (C. A.
    W$t Af error ref. N.R.E.1; Sec. 27 Tex. Jur., _ P.
    . 892
    and cases cited therein. .-
    Since the fees mentioned in your question number
    two are license fees and not occupationtaxes, the revenue
    derived therefrom should be allocated a6 presoribed in
    Section 12 of S,B. 143.
    SU M.WA   ROY
    Lioense fees aollected under S.B. 143,
    Acts of the Regular Session 55th Legis-
    lature are not occupation taxes within
    Hon. Robert S. Calvert, page 3, Opinion No. ww-382
    the meaning of Art. 7, Seo. 3 of the
    Constitutionof Texas and said law
    doe& hot repeal Article 7047(38)
    V.A.C.S.
    Youra very truly
    WILL WILSON
    Aaal&nt     Attorney   General
    JCP/fb
    APPROVED:
    OPINION COMMITTEE
    Qeorge P. Blackburn, Chairman
    J. C. Davis, Jr.
    Wayland Rivers, Jr.
    C. K. Richards
    REVIEWED FOR THE ATTORNEY QENERAL
    By: W. V. OEPPEqT
    

Document Info

Docket Number: WW-382

Judges: Will Wilson

Filed Date: 7/2/1958

Precedential Status: Precedential

Modified Date: 2/18/2017