Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Iionorable M. F. Kielce aounty Attorney Lee county Qiddinga, Texae Opinion No. O-4252 Dear Sir: Ret Conatruotlon 0r Your request for opinion fully oonsldered by thie departmen qua. 8s r0ii0ws: “The Commission requiring the Paok a tax of $35.00 per year under Art Revised Civil Stat ed by the State. tuta is *--The Com- ounty in thie State shall leot from each per- -half of the St.ate renoe -to Cities, the ehall hare the power t to exoeed one-half s to be the oontentlon of the Auditor the language used in oonneotion with y of the City to levy and oollect not to sroeed l/2 of the State tee, it is implied that it is mandatory for the county to levy a fee ‘Equal to one-half of the State fee’ If It 1eVies any at all. . Honorable M. F. Kleke, Page 2 ;.a1 oan find no authoritiee to substantiate either hIa ok the Commissioner*8 Court oontentlon, but as It Is optional with the oonmIasIoner*s oourt to levy a fee at all, It Is my opinion that the Intent Is to leave It to’the Comalssloner~s Court whether they want to.levy any at all and as to how muoh they want to levy, so long as they do not esoeed l/2 of the State levy. “We ehould 1Ike to have am opinion from your department .a Article 666-15a-1, Vernon’s Annotated Texas Penal Code, reads a8 follower *Art. 666-15al. CommlssIoners Courts and oitles and towns authorleed. to levy fee on oertaln n permittees; permits displayedi penalty “Exoeptas to Agent’8, Industrial, Carrier’s ~Pkivate Carrier’s, Local Cartage, and Storage Per- mits, and as to suah Wine and Deer Retailer’s Permits a8 shall be issued to’operators of dining, buffet, or club oars$,aad Class ‘B’ Winery PermIta, the Commissioners Court of eaoh oouaty In this . State shall have the power to levy aad oolleot from every person that may be Issued a permit here- under Ia said county a fee equal to one-hair oi the State tee; and the olty or town wherein the permIttee Is domiciled shall have the power to levy and oolleot a fee not to exoeed one-half of the State ree, but no other fee or tax shall be levied by .either. Nothing herein oonthiaed shall~ be oonstrued as preventing the levying, assessing, and oolleotiag of general ad valorem taxes on the- property of said persons: All permits shall be displayed In a oonspiouous plaoe at all times on the lfoenead premises. Any permittee or lloensee who engages In the sale of shy alooholio beverage without hating first paid the teds which may have been levIed by the oounty or alty as herein pro- vided shall be quilty of a lnisdemeanor and upon oonriotlon shall be fined not less than Ten Dol- lars ($10) nor more than Tao Huadred Dollars ($200). dots 193Q, 44th Leg., 246 C~.S., p. 1795, oh. 467, Art. 1, B 15a1, as a ded Acts 1937, 45th Leg., p. 1053,;oh. 44S, 8 a ‘.n Honorable Y. F. Kieke, Page 3 * The Courts have not yet passed on this question. However, this department passed on this identioal. question on July- lOth, 1935, I,n an opinion written by Honorable C. M. Kennedy, Assistant Attorney General, recorded In Volume 365, Pages 612 and a&3, Letter opinions. of the Attorney General, holding that the County could levy i’*,:iee ot one-half of the State fee or nothing. We have reached the oonoluslon that this holding la erroneou8 and we hereby overrule the same. It seems reasonable and logloal that the rester power would inolude the lesser power and we see no log f oal. reason why the Commissioners * Court In their dlsoretion would not have the power to levy a fee less.than one-half the State fib. Itvould seem that reason ahd oommon sense would not require the Commissioners’ Court to levy a grehter fee than they thought was necessary. . It Is therefore our opinion that you have oorreotly answered the question. Very trul3 yours ATTORNEY GENERALOF TEXAS iPPROVE0 DEC 10, 1941 /e/ Grover Sellers BY FIRST ASSISTANT Wm. J. Fanning ATl’ORNEYGENEFULL Aesietaat wJF:mp This opinion considered and approved ia llmlted oonferenoe