OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Iionorable M. F. Kielce
aounty Attorney
Lee county
Qiddinga, Texae
Opinion No. O-4252
Dear Sir: Ret Conatruotlon 0r
Your request for opinion
fully oonsldered by thie departmen
qua. 8s r0ii0ws:
“The Commission
requiring the Paok a tax of $35.00
per year under Art
Revised Civil Stat
ed by the State.
tuta is *--The Com-
ounty in thie State shall
leot from each per-
-half of the St.ate
renoe -to Cities, the
ehall hare the power
t to exoeed one-half
s to be the oontentlon of the Auditor
the language used in oonneotion with
y of the City to levy and oollect not
to sroeed l/2 of the State tee, it is implied that
it is mandatory for the county to levy a fee ‘Equal
to one-half of the State fee’ If It 1eVies any at
all.
.
Honorable M. F. Kleke, Page 2
;.a1 oan find no authoritiee to substantiate
either hIa ok the Commissioner*8 Court oontentlon,
but as It Is optional with the oonmIasIoner*s
oourt to levy a fee at all, It Is my opinion that
the Intent Is to leave It to’the Comalssloner~s
Court whether they want to.levy any at all and as
to how muoh they want to levy, so long as they do
not esoeed l/2 of the State levy.
“We ehould 1Ike to have am opinion from your
department .a
Article 666-15a-1, Vernon’s Annotated Texas Penal
Code, reads a8 follower
*Art. 666-15al. CommlssIoners Courts and oitles
and towns authorleed. to levy fee on oertaln
n permittees; permits displayedi penalty
“Exoeptas to Agent’8, Industrial, Carrier’s
~Pkivate Carrier’s, Local Cartage, and Storage Per-
mits, and as to suah Wine and Deer Retailer’s
Permits a8 shall be issued to’operators of dining,
buffet, or club oars$,aad Class ‘B’ Winery PermIta,
the Commissioners Court of eaoh oouaty In this
.
State shall have the power to levy aad oolleot
from every person that may be Issued a permit here-
under Ia said county a fee equal to one-hair oi
the State tee; and the olty or town wherein the
permIttee Is domiciled shall have the power to
levy and oolleot a fee not to exoeed one-half of
the State ree, but no other fee or tax shall be
levied by .either. Nothing herein oonthiaed shall~
be oonstrued as preventing the levying, assessing,
and oolleotiag of general ad valorem taxes on the-
property of said persons: All permits shall be
displayed In a oonspiouous plaoe at all times on
the lfoenead premises. Any permittee or lloensee
who engages In the sale of shy alooholio beverage
without hating first paid the teds which may have
been levIed by the oounty or alty as herein pro-
vided shall be quilty of a lnisdemeanor and upon
oonriotlon shall be fined not less than Ten Dol-
lars ($10) nor more than Tao Huadred Dollars ($200).
dots 193Q, 44th Leg., 246 C~.S., p. 1795, oh. 467,
Art. 1, B 15a1, as a ded Acts 1937, 45th Leg.,
p. 1053,;oh. 44S, 8 a ‘.n
Honorable Y. F. Kieke, Page 3
* The Courts have not yet passed on this question.
However, this department passed on this identioal. question
on July- lOth, 1935, I,n an opinion written by Honorable C. M.
Kennedy, Assistant Attorney General, recorded In Volume 365,
Pages 612 and a&3, Letter opinions. of the Attorney General,
holding that the County could levy i’*,:iee ot one-half of the
State fee or nothing.
We have reached the oonoluslon that this holding
la erroneou8 and we hereby overrule the same.
It seems reasonable and logloal that the rester
power would inolude the lesser power and we see no log f oal.
reason why the Commissioners * Court In their dlsoretion would
not have the power to levy a fee less.than one-half the State
fib. Itvould seem that reason ahd oommon sense would not
require the Commissioners’ Court to levy a grehter fee than
they thought was necessary. .
It Is therefore our opinion that you have oorreotly
answered the question.
Very trul3 yours
ATTORNEY
GENERALOF TEXAS
iPPROVE0 DEC 10, 1941
/e/ Grover Sellers
BY
FIRST ASSISTANT Wm. J. Fanning
ATl’ORNEYGENEFULL Aesietaat
wJF:mp
This opinion considered and approved ia llmlted oonferenoe