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 

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 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 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 may be 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 ad valorem taxes on theproperty 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 provided shall be quilty of a lnisdemeanor and upon 

oonriotlon shall be fined not less than Ten Dollars ($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 

p. 1053,;oh. 44S, 8 a 

ded Acts 1937, 45th Leg., 

‘.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 

iPPROVE0 DEC 10, 1941 

ATTORNEY GENERAL OF TEXAS 

/e/ Grover Sellers 

BY 

FIRST ASSISTANT Wm. J. Fanning 

ATl’ORNEY GENEFULL Aesietaat 

wJF:mp 

This opinion considered and approved ia llmlted oonferenoe