Hon. Robert 3.

Comptrollerof Austin, Texas ,. mrch 5, 1958

CalV&Pt OPINIONNO. 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

landrelated'qu*stione. ,Your,reqhest

for an opinion scads, in part'86 follow6: -'

"Artiole j047(38)Vernon's Clril Statute6 levies an occupationtax on dealer6 in Cannon Uracker6,etc. The Fifty-fifthLeglpllrture,

Regular Session,.paEEedSenate 'bill :143entitled 'Fireworks- Regulation and.bffcnses'. ,~., ~., ".‘

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

'1. Does Senate Bill 143 R.S. 55th ,Legiala- 'ture repeal Article 7047(39)V.C.S.? : "Article 7, Section 3 of the Conatitutlonof the Staqe of Texas reads in part as followsr --"!One-fourth

of the revenue derived from the 'State oacupatlonTaxes *** 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 ocoupationtax within the meonlng of Article 7, Sea. 3 of the Constitutionof Texas, whloh require6 one-fourthof the revenue to be oredited to the available, school fund?"Hon. Robert S, Calvert, Page 2, OpinionNo, ~~-382

Bill 14 'In answer to your questionnumber one, Senate 7047(38 R.S. 55th Legislaturedoea not repeal Article

"which levies an occupationtax on dealers in Cannon Crackers.

S. B. 143 is entitled "FIreworks- Regulation and Offenses." The bill classifiescertain types of flraworks, define6 the classes of "persons, firms, aorporations or assoclationsn dealing in fireworksfrom the " manufacturerthrough the retailer,both Inclusive;provides for safety standardsand under seotion 5 entitled "License Fee#, defines the persons; firms, aorporations or association6

who must 8eoure a li.cense, the different types of licensesappliaableand 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 presoribedand, a6 stated in Section 12, on January 1st of e&oh year the unused portion of said fund6 in said speolalacoount for the past fiscalyear shall be paid over and become a part of the general fund.

S. B. 143 Is a regulatoryand licensing law passed under the,policepower of the state and the monies received from the licenses issued under the Aot are license fee6 and not oaaupationtaxes. '.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 questionnumber two are license fees and not occupationtaxes, the revenue derived therefrom should be allocateda6 presoribedin Section 12 of S,B. 143. SU M.WA ROY Lioense fees aollectedunder S.B. 143, Acts of the Regular Session 55th Legislature are not occupationtaxes withinHon. Robert S. Calvert, page 3, OpinionNo. ww-382

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