Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN G-C.- -- mm. ~sarer YOOre, paas 3 businassss on$aged exolualvoly in the sale of lum- ber asd bufldiq materlsl; and/or 011 and gas ~011 suppiiea and aqoipsast dealers; or any place of busl- nees engaged exolurivaly in the storin6, sel.lin6, or dlstrlbutin6 of petroleum prcduata and aarvloin& or rotor vahicles~ or any bu8inesr now paying an oceupa- tion tax meamred by #p-ass rQosip88~ or eny gAsa or plaoaa of buainoss usad as bona flds wbolosale or retailUlotributia6 pointr by aanufaoturitg conesrns for distribution or produots or t&air own manuraoture only; or azy plaos or places OS bueines8 usad by bona 1164pcooes8ors of dairy produots ior the rrolusive sale at retail of auoh produets. Vhe lforuse toes hereinprarcribd slmll be ,a8 ra0w8: “1. Ugen ons (1) store the lieanrs Sas shall be one DollanfYl) 1 -3. Up OAlaeh aduitioAa1 sum4 iA exoesa of on. -(l)but not to etossd two [E), the ltC.ASe fa. &all be 81x Dollars (@)I “6. uporr 86eh sdditioaal store in sxeess 0r twc (8) but sot to 0resSd fit0 (61, ths ~OMS~ ia shall bo Bmncpfits Dollars(;bliS); “4. Upon oaoh aUditlone atom fn imoe of Zirr (5) but not cc ereeed to= (10) the lioenss fee shall bo Yifty Dollar0 (8501; “6. Upon rach additional atom in ezoeas 0r tsn (10) but not to exesad t'&Aty (w)), the l.ioanss ie8 shall be One fiundred FiftyDollar8 (#MO)) “6. Upoli each adaislcnsj. VtQre iA dQeS8 of tU*Aty (do) but not to aroes thirty-firs (66) the lleansa fee StJ111 b0 IWO I.W¶ared Bfrty DOiilr8 t&%0) i "0. upon eaoh a6QlticmZatoreim exoe~s0r thlrty- five (SS) but AOt to sxoaed fifty 60). the 1iOssSa re0 stall bs Fivb WnUred Rorlaro I $5301: ‘&. Upon eaet additional stars In omses of fifty (50),tha lloense fee shall br 3evan EWbWsb FlftJ Dollar8(y750); Wuoh r666 are for the period 0r twoha (u) monthe, and upon’the femance Of any 1166n66 ltt6r the iIr6t day or Sunmry of say one yuir, thsr6 eha&l b6 aolleotsd such fr6otlonSl p6rt or the llo- eu'kea herolnabove fired 66 th6 repteiAin(g months IA the oalendar year (including tha month in whloh eu6h liconee la isrued) beare to the twolr6-aonth period.* .' Tha proposed Bfll rs-snaots 8eotlon 8 as aborr quoted in its entirety but lneludss at the and of the that psra- graph aftor the word “prodwbs* the tollowing provl&ioar 1 *or any plaoo or plaaos oi burlnass 00640&b0ff0 as Religious Book moms, oporatod ror the purptasos af soiling kli&ms Publications or any nature, l.xiOlUd~ Bibles,aon6Books,Books UpOn ~~iigiOU0 SUbfOStS, %rSh OfiOriAg iCnTOlOpO6, ChwOh, ma&y-sohool and TX&Lain% UaLon 8~ppll88.” In otherwords,Swata Bill We. SO0 ~ropo8.8 to inoludo Beliglous &ok Stores nlthln the olasniiioations to whloh "the f8W8, 'Store, stoma, uroantll~ e4iablishnmntor aeroultilm establlshmnts~ nhe?WiS used La this A8tm do not aoMJ. It is the sottied &au of'4htnBtato that the oLassf- tioations set out in iMotion II,sqm, nbhioh area;~tBm;qss* era in raoti SX~$iOAO~ftWU the r3tore Tax Law. Co o p er , ll.0 6. VI. I& l) 89 6, & ip mw Oo ur t of Texa s, sa d l Standard 011 00. or Toras v. Stat., 148 Y. PY. (Sa) 810, Court 0r omi h,pp8al8 0r Tomi at kstlmd, ait or error rorused bj the Supreme Uowt ot Texas. kpparcmtly the only oonstltutio~al qwstlan that oould be raised is whsthor or not the proposed bill TiOlStSS sko- tioo3 or lirtlale 8 or the Oonetitution or Texasuhloh reada in part 6s r0ii0ff8: "kll oecupstion tams ah611 be ouml and unliori upon the saxm olass of aubjeots within tha limits of the authority lovying the t6I; . . l" Ib 16 our oplnlon, howWar, thatthis uuortlea km8 undoubtedly I bwB boid0a by the &SOiSiQR 0r the Suwem~ Cwar*0r Texas in ‘.”-- 569 the aam of iiurt v. Coopcr, supr4. In thrt aa4e the Oontantion was made that the tax aot in pus6tion va8 unoonstltutlonal be- mu84 of the exemption oontaln4d in Yootion 5, rupra. Thm aourt quoted irole the opiakm of the Yuprem8Court of Texas in the ca44 oi Texas Cofapany f. Staphim8, 100 Tax. 428, 103 Y. 21. 461, ak3 follower t *‘The VOPY 18UtgU864 Or th8 c@iBtitUtlQIi or the itbta imp1108 power in th8 kgi~ktur8 to ala48iil th4 aubjrotr or oooup8tion taror and only nQuir.8 thmt ths tax shall tm 8QUC41and uniionr upon tha 4amt alarm. hr8On8 Who, in the lW8t (6.b oral84~80, my br re&Wded (88 pur8ti#45 tha mea oaoupation, 48, ror hltWJO8, mwoJAant** My t&8 bo dlvidsd into 41118888,and the Oh4888 my ba ta%Od in dirrerent 8mounta mnd aoaor4ln~ co dirrwuas rtandard8. Xarahanfir may bo divld8d into uhohra2ar8 and r4tailer8, and, if there be Paaron8ble @round8 th484 nuy be rurther diri4ad aooordin@ to the Qarti- oular olaraes 0r bu8ins48 in whl.Qh tl&oy m4f lng a 68. Th8 ~On8idOP8tlOn~ UpOn VthiCh 8UOh 4kaS4ifiORtiOn8 8h811 be bar@ 8F4 &Wirrmriky within th. di8ar4tion OS the Lee;ialaturs. Th8 OOurt8,LUI~OI!the prcMri0n8 rell44 oa, 04n only int4rr8ZV whan it ie iu4e olamrly to lppwr timt 4a attePlpted 6l888ifie8tiOn ha8 IIf3 rea8on8blo ba818 in the smtun, Of the bU4in88848 0&4Biriad, und club 'the law4QelWt88 tUkSqua14 upon 4Ubj4Ot8 betworn whioh there ir no ran1 d2trsraneo to juotlry tha 8ep4rate trrmtorent of them undertakmi by the La&Utnn. l'hia is th8 r ule inlp p ly* both the 8ttitB and fedora1 COlWtttUtiOB8, 4ud it bar b44n 40 orton 8tated aa to rmdsr urneoe86arJr furthar di4ouseion 0r it.’ o The Supreme court i& the Xwt f. hoper 0980 8tated that the Laglalaturc oould 4xercpt oertain tiypar oi buaiterr rklah war4 8411int aoXimcdi.ti.8 diff8rM& fro& those 8Old 8t &ha88 or busin rubj4ot to tiao tax. Th4 4cWt etatsd ES fOiiOiY8l *It would not br argued fbat the Lsgfalature is without power to levy a tar upon dry good8 mrahentr withoutat the 8~84 tlma larying a Zika tax upon grocery merahantr. ‘Xhaf4at tht the mrohantrnot Bon. iroator k&ore, pagr 5 tared or those 4X8Il&3tOdrr0r th8 tax, 8.11 a dlff8r- kind 0r go048 irom thoa* rhiah ate taxad, 18 an an-aufrihbnt jU8t$fh%tiOn or the elao8ltlratlo~ or ex4Eptlon. This lr wall 88tabl,irhed.* *The OOntOntiOB8 with rrferonoe to no8t 0r the 8O-Qalhd lS8SQtiOIl8 my bo 418poO@4 Or bj th4 UP. 8t8tUWBt that th8 kind8 of gOti88old ‘br the lxrapptod atorer are dirrw~t rrorp tho8s 8014 by th8 tua4 8tor.r.. .* rJ6 b8118r8 that th8 4oolrlon Of th8 Oourt @8 ta the rariou86~a8tIifi6ations in a8tiOIa D, 8upn, WOW rp lr to the p r o p sr ed ld4ltlOaal 0&88iiiOr01011 oi ~*tiilgiOU8 %oak Stor88.' It 18 OUP O$ltniOXl, th8mfOr*, that hMt8 b%ll uo. 300 18 uon8tltutlonal. %Pr8 14wtl'UlJ ATTORNEYGENERAL CONNI’ITU