Court Opinion

ID: 9616674
Source: CourtListenerOpinion
Date Created: 2023-08-22 04:48:46.199922+00
Date Added: 2024-06-11T18:04:00.044446
License: Public Domain

Gunter, Justice,
dissenting.
I dissent from Division 1 of the majority opinion and that part of the judgment holding the December, 1973 Ordinance void.
Whether the tax levied by that Ordinance be denominated a license tax, or an excise tax, or an occupation tax, I think the Bibb County Board of Commissioners had the power and authority to enact the *293Ordinance for the levy and collection of the taxes imposed.
A 1949 local Act provided that the Bibb County Board of Commissioners was "authorized and empowered to levy, assess, require, charge, and collect license and occupation taxes, for revenue, and licenses, fees, charges and permits for regulatory purposes, upon any and all trades, occupations, and callings and upon persons owning or conducting the same, located in that portion of Bibb County lying outside the corporate limits of any municipality.” Ga. L. 1949, p. 2017. This local Act has constitutional status by virtue of a Local Constitutional Amendment. Ga. L. 1950, p. 434.
I think the tax imposed by the 1973 Ordinance was a valid license tax, but even if it were not, Bibb County had the power and authority to levy the tax for revenue purposes or regulatory purposes, or both, under the 1949 Local Act and the 1950 Local Constitutional Amendment.
I would uphold the validity of the 1973 ordinance, and therein lies my only disagreement with the majority.
I respectfully dissent. I am authorized to state that Justice Jordan and Justice Ingram join in this dissent.