OFFICEOF 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 per year under Art Revised Civil Stat a tax of $35.00

ed by the State.

tuta is *--The Comounty 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 myopinion that the Intent Is to leave It to ’the Comalssloner~s Court whether they want to.levy any at all and as to howmuohthey want to levy, so long as they do not esoeed l/2 of the State levy.

“Weehould 1Ike to have amopinion 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 Permits, 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 maybe Issued a permit hereunder 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 advalorem taxes on theproperty of said persons: All permits shall be displayed In a oonspiouous plaoe at all times on the lfoenead premises. Anypermittee or lloensee whoengages In the sale of shy alooholio beverage without hating first paid the teds which mayhave been levIed by the oounty or alty as herein provided shall be quilty of a lnisdemeanor andupon oonriotlon shall be fined not less than TenDollars ($10) nor more than TaoHuadred Dollars ($200). dots 193Q, 44th Leg., 246 C~.S., p. 1795, oh. 467, Art. 1, B15a1, as a p. 1053,;oh. 44S, 8aded Acts 1937, 45th Leg.,

‘.nHonorable 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,nan opinion written byHonorable 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.

Wehave reached the oonoluslon that this holding la erroneou8 andwehereby overrule the same.

It seems reasonable andlogloal that the rester power would inolude the lesser power andwe see no logfoal. reason whythe Commissioners * Court In their dlsoretion would not have the power to levy a fee less.than one-half the State fib. Itvould seemthat reason ahd oommonsense 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

iPPROVE0

DEC10, 1941 ATTORNEY GENERAL

OFTEXAS

/e/ Grover Sellers BY FIRSTASSISTANT Wm.J. Fanning **ATl ’** **ORNEY**

GENEFULL Aesietaat wJF:mp This opinion considered and approved ia llmlted oonferenoe