OFFICE OF THE ATTORNEY GENERAL OF TEXAS

AUSTIN



### iionorEbl8 5. c i+tterson

. County Attorney KnQx county Benjamb, Texas

- Sfr80t OS 0rd~ oraniiSSiOn8re.'

inian tmmthia~Degtu%- portion 

### thersot8oaHow the question arises, *is this to ba oenEid8re% an *occuoation tax*, as provided in Article 7047, or should the Cormi.ssiowrS' Court ln%k8a !%i8DsWStSorder" aB to th8 18739 and colleatlontLeleof?**
Artisle 66&x3(%) 0r seatian I of t&e Texas Liquor Contror Rot as fnaorporaeed in VerJwxl'aAnRotated Pen%l Co%tiof 218XS8,1925, as Arttcle 666-15(a) 1 readsIIonorable 3. C. Patterson, IiIfy 17, 1939, Page 2

as follows:

"Excaptas to &ant's, Industrial, CmricrTs, PrivfiteCarrier's,,Local Cartags, :mC Stornze ?crA.ts, nnd as to such Viine und iieerEetsiler'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.ya f89 t3Cglal t0 OU84lEI1fOf ehe State r80;.;. tUlyp8PiKitt88Or &XSll3Ctt3 whopengages 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, ?uldupon oonviction.

shallb8 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 Courtof eaoh oo0unt.y @halYhave the p0~8i +.leVy and Odl8ot from every pemson that ay be lrtsueda 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 .th8sale of any aloohollo **beverage** VrithoUthav'lngfirst 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** theState.
The Legislaturehas 68olared Its Dolioy oilregdating the sale **of** liquor, with etiale 666-Z of the A& sp80iricaUy declaring the &raqting of certfiinpern&s and oollecting liaeme fees, an ,exeroise bf the police power of the State. Under f$UehregukitiOn5 or pemit, t0 8821 liquor ror medicinal purposes has been held to be a umre W?X%Wnatprlivilsae and So dm&lred in the Aat Itself as~dist%ii&alshed frosta 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 tliecase 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 thosev.hocoqly therewith a r?lrJlt denied all others, irrespectiveof ;ðer a fee is exacted.

It is therefo~?e, the opinion of this Departzest tin-t

an orher sassedby the Commissioners'Court levyin,:

cm "occupationtax‘, 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 provisionsof Article 666-15(a

7 1 of the Texas Liquor ControlAct 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'OFTEXAS