Untitled Texas Attorney General Opinion ( 1939 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN iionorEbl8 5. c . i+tterson County Attorney KnQx county Ben jamb, Texas - Sfr80t OS 0rd~ oraniiSSiOn8re.' inian tmmthia~Degtu%- portion thersot 8oa- How the question arises, *is this to ba oen- Eid8re% an *occuoation tax*, as provided in Article 7047, or should the Cormi.ssiowrS' Court ln%k8 a !%i8DsWStS order" aB to th8 18739 and colleatlon tLeleof?** Artisle 66&x3(%)0r seatian I of t&e Texas Liquor Contror Rot as fnaorporaeed in VerJwxl'a AnRotated Pen%l Co%ti of 218XS8, 1925, as Arttcle 666-15(a) 1 reads IIonorable3. C. Patterson, IiIfy 17, 1939, Page 2 as follows: "Excapt as to &ant's, Industrial, CmricrTs, Privfite Carrier's,, Local Cartags, :mC Stornze ?crA.ts, nnd as to such Viine und iieer Eetsiler's ?emits as ohall be issued to operators of dining, buffet, or club csrs, md Clnss *Z* Xinory Permits, tht?Commissioners' Court of each county in this Stste shall have the power to levy.and eolleat from every parson thet may be issued a permit herenuder In said 0OUUt.y a f89 t3Cglalt0 OU84lEI1f Of ehe State r80;.;. tUly p8PiKitt88 Or &XSll3Ctt3 whop engages in the sale ot any alcohollo b8ventg8 Without hsvlw first paidthe. fees whloh my hsv8 been levied by the county or olty as. herein provided shall be guilty 0r a %iiSdWl8~OlY, ?uld upon oon- viction.shall b8 fined not lws~than Ten Dollars ( l@).nor mor8 than Two Hnndred~ Dollars ($z OO).* Th8 above Article 666-15(~a)1 provides that the %bumlsslon8pB Court of eaoh oo0unt.y@halYhave the p0~8i +.leVy and Odl8ot from every pemson that ay be lrtsued a per&t, exoepting clasafflcations~ ~ndsr ths,Aot in said Gauntpi a fee equal to on8-half of the Stpte fee aharg8d therein, and that aftar sash levy by ths~oounty, any permitt or lloeneee Who 8IIga@S in .th8 sale of any aloohollo beverage VrithoUt hav'lng first paid the r80a l8Vi8d shall be guilty Of ``n&Sdim#8nOr and upon oonviotion shell be subject to tine. x0 me- f8P8nC8 Is md8 in this ,subdivislon or elsevthere.In the Texas Lic;uorControl Aot, to an *oOaupatlon.taxa, or a tax ~ontemplat8d und8P Article 7048, D8v%a+d Givll .' gtStUt88, 1923. ArtiUl8 666~15(18) found in~thii" sald Penal Code of 1925, defines %mdLcina.l petit& and pP8StZPib8Sthe annual permit fee ahar@3able bg the State. The Legislature has 68olared Its Dolioy oil reg- dating the sale of liquor, with etiale 666-Z of the A& sp80iricaUy declaring the &raqting of certfiinper- n&s and oollecting liaeme fees, an ,exeroisebf the police power of the State. Under f$Ueh regukitiOn5 or pemit, t0 8821 liquor ror medicinal purposes has been held to be a umre W?X%Wnat prlivilsaeand So dm&lred in the Aat Itself as~dist%ii&alshedfrosta vested right sto sell. Bm<a:oy-v. Texas Liquor Control Board, 108 %. wi. ,(2d) 300. 7s t!onor::ble J. C. Patterson, Xay 17, 1939, Page 2 iiitliecase ol"City of Ft. i';orth v. GillfRe- fining;Co:;m~ny,125 ?ex. 512, 05 2. k. (%d) 610, “Occu- paticn't-x" is defined es a tnx levied pri.narilyfor purpose of rilisin:: revenue whllc '*licenselaw" confers on those v.hocoqly therewith a r?lrJltdenied all others, irrespective of ;ðer a fee is exacted. It is therefo~?e,the opinion of this Depart- zest tin-tan orher sassed by the Commissioners' Court levyin,:cm "occupation tax‘, as RUt:,Oriz8dUnder the crovisi.>nsof &rticle 7049, Revised Civil Statutes of i925, is insllfri.cient to authorlzc a levy =d collection of limes8 fees rovided for Under the provisions of Article 666-15(a7 1 of the Texas Liquor Control Act aa incorporated in Veruon*s Annotated Penal Code of Texas, 1925. Trusting that the above answers yoUr IslestiOn. we beg to remain Yours very tN4 A'l"l'OR?JEY GEXERAL'OF TEXAS