Untitled Texas Attorney General Opinion ( 1940 )

492 OFFICE OF THE A’ITORNEY GENERAL OF TElUd AUSTIN &xmr&lr EdMa 0. Ilooraheab Dirtsiot Attoraey TraTlS Couatp Aumtla, Tsrr~ War 8lrt ,.._ 493 ;.,, Hanorabla X&In 6. Woorahaad. page 2 day8 fx-014tha 4rraatlva data haraor. Eafora so engaging in said baslseas, safh such dealer shall obtain s license therefor, to be lseuad by the County Tax Collector o? each coanty in which the applicant has a place of bualnass, and for each aaparata place of buaiaasa. The Comptrollerof Fubllu Acooonts shall firnisb said ion44 to the Tsz Colleotcrs.- (Un~areaor1n.gours) liithregard to the ooaupatlon tax to be lavtad upon such business by a oltr or munlolpallt~, section 2 or the above cited lrtlcla.provl&esas roiloomr: "The Coamlssloners'Coart of the several oouatlas, as well as matilcipal- ltles, shall also hare the power to law and oollaot such a tax, equal tc one-ball or the smount herein levied.* Tha oasesor Gasyell and SIpithv. State, l&6 8. 8. 1159, upholds the talldlt~ and coaatltatlonelity of an ax4184 tax slml@r In It8 .attrlbata~stp tbs on8 lmolvad hero. The article 18vyiag the tax intolted ia the ease oltad has been repealed, but wa deem this authority, In prinoipls, to be controlling hars. The tax aaasura uxgar conslderatioab&&z@ a relldAand eonstltationslaxsrcisa or l*islatlv~s pcuoc, and 110raats appearing to trrka the merchants in,question out of the operation and mope of the tax levy above quoted, but on the coatrary, It apgaerlng that suab mar- chsats are withir~tha~lattarof the statute, ws are con- strained to bold that they are and maain in all thin@ liable for the oaanpation tax tharaby levied. " Assmslng that the aunialpal~or city tsr la quastloa hare haa baar,duly levied upon the das@ribad business in.sa amount aqaal to one-half or the atata latf, as authorlead and provided bjr section 2 of Article YCk?d, Varnon*a Annotated Civil Stetutas, haralnsbots quoted, it muat ronorr that the merchants la quamtloa 494 Honorable B&via 0. Yoorahaad,Pa68 3 would likawlsa be liable for the payirat of suoh tax. Truatlng thlr fully answers your lnqul~, we are, Yours vary truly ATTWfEY GENERALOP TEXAS COWMl,TEE