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 8oaHow the question arises, *is this to ba oenEid8re% 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 
IIonorable 3. 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 t3Cglal t0 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 oonviction. shall b8 fined not lws~than Ten 

Dollars ( 

Dollars ( $z 

l@).nor mor8 than Two Hnndred~ 

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 mef8P8nC8 Is md8 in this ,subdivislon or elsevthere. In 

the Texas Lic;uor Control 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 

pP8StZPib8S the annual permit fee ahar@3able bg the State. 

The Legislature has 68olared Its Dolioy oil regdating the sale of liquor, with etiale 666-Z of the 

A& sp80iricaUy declaring the &raqting of certfiin pern&s and oollecting liaeme fees, an ,exeroise bf 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 prlivilsae and So dm&lred 

in the Aat Itself as~dist%ii&alshed frost a 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 

iii tlie case ol" City of Ft. i';orth v. Gillf Refining; Co:;m~ny, 125 ?ex. 512, 05 2. k. (%d) 610, “Occupaticn't-x" is defined es a tnx levied pri.narily for 

purpose of rilisin:: revenue whllc '*license law" confers 

on those v.ho coqly therewith a r?lrJlt denied all others, 

irrespective of ;ðer a fee is exacted. 

It is therefo~?e, the opinion of this Departzest tin-t an orher sassed by the Commissioners' Court 

levyin,: cm "occupation tax‘, as RUt:,Oriz8d Under the 

crovisi.>ns of &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(a 7 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