:x:1.
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
G-C.-
--
Hanorable George R. Sheppesd
ccmptmller of Public Accounts
Auatln,TexBa
Dear Sir:
1s self-explanatory and r
'TMS a-
mqaeetr for laform
cowity or city may r
047c-1, Vernm*e bilOt8ted
“"IQyfided, that the tax imposed ahallbe 3aa
lleu of say other ooaupatlaaor exeiss tax imposed
by the State or say politlaal subdIvlslon thereof,
~1 cigarettes.
,j, ,,.)
“.I ‘.
Hmorsble George II.Shep,pard,Page 2
%?c. 4. Every distributor, vholeeele deal-
er and retaaildealer in this Stste nw engagedor
ifhodes5.ms to becm engaged in the sale or use
of cigmettes upm which a tax 1s requlmd to be
pad, shall, vithln thirty (30) days from t&e date,
thla law beaomea effective, file vlth the Comp-
troller en applicstiaz for a algarette pernritas
a distributor, wholesale dealer or retaL dealer,
88 the casemaybe, said applloatlan tobeaccom-
panted by a fee of Tveaty-five ($25.00)Dolors
if foradlatrlbutor~e permilt,or8 fee of Fifteen
($15.00) Dollars If for a wholesale d%a.l%r*oper-
mlt, or a fee of Five ($5.00)Dollara 1s for 8
retail dealer's permit. * * l
“* 4 4
‘Ifth % Sppkkatiaa is
for a persdtto sell
cigwettes from or bymeans of a cigwette fentig
IpachSne,train, ~toaobile or other vehlale, the
serial numberaf aald veadlngp~~chlne, themaha,
motor numb%r aad Stat% highway lloensenumber of
bald autonroblleor other vehicle ex%dthe wune of
ther8Xm8yowpauyaadnusiber of said trah shall
be shown cm the upplioatloas.
*t 4 4
%ec. 2.22,It is expressly pMIoided tUtno
oocmpH.lm tax f&s11 be collected from any peram
veadlngoi*ttea by maa8 of a vand.lagmuh¶ae
for fiheprltilegeof *elrJnac&pettss -by
meensoisuahlsahlnee ot&ertlzasthepenPitfee
heMntmpueedfo;reechmWdae.*
UnderSeotlona 2 sab 12 of drtlole 'fCWp-1, stqga,
it is apparent that oitles sad countlea of thla atate rm
prohibited Floralevying and colleating 811ocaup&lax tax m
dealers of cigarettes or operators ofcig6rette vending
aschinea.
Ue have beon unable to ftid any stetute vhlch
would authorize or grant to a county the use of general
police pover3. Keltheerdo we find ans statute specifically
authorizing a county to regulate cigarette vending mschinea.
For these re88on8, ve aX8 Of the OpitriOQthat oountles l.n
this Stste have no authority to regulate cigarette vending
ma&Snes nor do they have any authority to levy and oolleot
permit fees thereon. See HarrisCounty et al v. Kaiser et
81, 23 S. W. (26) 840 (writ refused).
We have been uauble to find any general statute
which speolflcally gives the cltias of this State the auth-
ority to regulate cigarette vendlag machines. It is probable,
hwever, that some cities vere incorporated under 8 special
Act of the Legislature. This being true, it vould be neoes-
sary for such laws to be exsrainedin order to determine what
pavers such citlee have. It would also be necessary that the
charters of the citles'be exsmined in order to deterxnhe Its
charter povere vith respect to this question.
The pollee paver of 8 oltg la only such 8s ir de-
rived from Its charter end must be either expreaslg panted
or be vlthin the terms of suoh grent. Cain vs. State, 2%7
s. w. 262.
We note that Articles 1015 and 1175, Vemcn's An-
notated Civil Statutes, amaag other things, su+&orize cities
to make certain regulations pertalnlng to public health and
safety. We are not advised es to the reasf& for regulating
the cigarette vending ties, and, furthermore, it vould
appear to be a fact question 8s to vhother or not theee
machines affeoted the publlo health or safety in suoh mennor
IMIto permit regulatlm thereof. In this ccnnecztim ve vlsh
to point out that the use of olgarette vending machlnea in
aelU.ng olgarettea is 8 l8vfu.lbusiness. Thwe machinea we
duly licensed and regulated by the law8 of this State. Artiole
7C47c-1. Thla being true, the cities vould be vlthout the
pover to adopt any regulatlcn vhlch vould be unduly oppressive
or highly injurious to such business. Sam'8 Lsbn Office, Ino.
of Ap-
v. City of Beaumont, 49 9. W. (26) 1089, (Comu~I.sslon
peals, 15321. See also 14 Texas Isv Revlev 278.
.
I
Hmorable George H. Sheppard, Page 4
In concluding ve vlsh to say that ireare unable
to detemaiae whether or not any or all cltles csn levy and
collect permit fees 01 cigarette v~cilng machines. The
i ultlmato deteruthation of this quwtica may well rest upcm
numerous fact lsauss of vhloh me are not advised.
We t-t we k%ws satlsf8otorily ausmred your
questicn.
Untitled Texas Attorney General Opinion
Combined Opinion