Hon. Robert 3. 

Comptroller of 

Austin, Texas 

,. 

mrch 5, 1958 

CalV&Pt OPINION NO. ww-382 

Pub110 Aoadunts 

Rer 

Dear Mr. Calvert: 

Whether or not S.B. 143 

R.S. 55th Leg., 

Artiole 7047 (38 

rpeals 

f, :V.A.O,.S. 

whloh levies an ocoupation~..ta%on dealers in 

C&non CPackel's land related'qu*stione. 

,Your,reqhest for an opinion scads, in part'86 

follow6: -' 

"Artiole j047(38) Vernon's Clril Statute6 

levies an occupation tax on dealer6 in 

Cannon Uracker6, etc. The Fifty-fifth Leglpllrture, Regular Session, .paEEed Senate 

'bill :143 entitled 'Fireworks - Regulation 

and.bffcnses'. 

,~., ~., ".‘ . . : 

'!Wlll you please let me have:your opinion on 

the following questions: 

'1. Does Senate Bill 143 R.S. 55th ,Legiala- 

'ture repeal Article 7047(39) V.C.S.? : 

"Article 7, Section 3 of the Conatitutlon of the 

Staqe of Texas reads in part as followsr 

--"!One-fourth of the revenue derived from the 

'State oacupatlon Taxes *** shsll be set apart 

6m~lly for the benefit of the public free 

schools;* l * 

"2. Ia eaah of the fees levied by S.B. 143, 

Acts of the Regular Seasign, 55th Legislature 

an ocoupation tax within the meonlng of 

Article 7, Sea. 3 of the Constitution of 

Texas, whloh require6 one-fourth of the 

revenue to be oredited to the available, 

school fund?" 
Hon. Robert S, Calvert, Page 2, Opinion No, ~~-382 

Bill 14 

'In answer to your question number one, Senate 

7047(38 

R.S. 55th Legislature doea not repeal Article 

"which levies an occupation tax on dealers in 

Cannon Crackers. 

S. B. 143 is entitled "FIreworks - Regulation 

and Offenses." The bill classifies certain types of flraworks, define6 the classes of "persons, firms, aorporations or assoclationsn dealing in fireworks from the " 

manufacturer through the retailer, both Inclusive; provides for safety standards and under seotion 5 entitled 

"License Fee#, defines the persons; firms, aorporations 

or association6 who must 8eoure a li.cense, the different 

types of licenses appliaable and the aost of said 

licenses, Then bill further provides that the monies 

received from the above mentioned lioen6es shit11 be 

placed In a special fund in the State Treasury and used 

for the Administration of the Act a6 presoribed and, a6 

stated in Section 12, on January 1st of e&oh year the 

unused portion of said fund6 in said speolal acoount for 

the past fiscal year shall be paid over and become a 

part of the general fund. 

S. B. 143 Is a regulatory and licensing law 

passed under the,police power of the state and the monies 

received from the licenses issued under the Aot are 

license fee6 and not oaaupation taxes. '.Xty.of.Ft. Worth 

v.~Gulf~Reflning~Co. 83 S.W. 2d 610, Texas Supreme 

C rt* Cannon.v.,C%ty of Dallas, 263 S.W. 2d 288 (C. 

W$t Af error ref. N.R.E.1; Sec. 27 Tex. Jur., P. 892 

A. 

and cases cited therein. .- 

_ . 

Since the fees mentioned in your question number 

two are license fees and not occupation taxes, the revenue 

derived therefrom should be allocated a6 presoribed in 

Section 12 of S,B. 143. 

SU M.WA ROY 

Lioense fees aollected under S.B. 143, 

Acts of the Regular Session 55th Legislature are not occupation taxes within 
Hon. Robert S. Calvert, page 3, Opinion No. ww-382 

the meaning meaning of Art. 7, Seo. 3 of the 

Constitution Constitution of Texas and said law 

doe& hot repeal Article 7047(38) 

V.A.C.S. 

Youra very truly 

WILL WILSON 

Aaal&nt Attorney General 

JCP/fb 

APPROVED: 

OPINION COMMITTEE 

Qeorge P. Blackburn, Chairman 

J. C. Davis, Jr. 

Wayland Rivers, Jr. 

C. K. Richards 

REVIEWED FOR THE ATTORNEY QENERAL 

By: W. V. OEPPEqT