[1]
Case law annotation–City’s power to levy occupation
taxes subject to general state law. Lubbock v. Magnolia Petroleum,
291 S.W. 661 (Ct. Civ. App. 1927).
That it shall be the duty of every person, firm, association
of persons, company or corporation pursuing a business, profession,
occupation, avocation or calling within the limits of the City of
Lubbock, during the year 1918 and each year thereafter until otherwise
provided, upon which there is or may be levied an occupation tax by
the governing authorities of the City of Lubbock before commencing
or engaging in such business, profession, occupation, avocation or
calling, or other taxable vocation to procure a license from the City
Manager or his designee for said City to pursue the same, and the
failure, neglect or refusal to procure said license shall be an offense
against the City of Lubbock, and that any person so offending, shall,
upon conviction, be fined in the sum of Ten Dollars ($10.00), for
each and every day such violation may have, or may thereafter be.
(Amended 5/7/1988)
That there shall be levied and collected from every person,
firm, company or association of persons in the City of Lubbock pursuing
any of the occupations taxed by the State of Texas, an annual occupation
tax, equal to one-half (1/2) of the occupation tax as levied by the
State of Texas, until otherwise ordained, which shall be paid annually
in advance.
Upon payment of any occupation tax to the City Manager or his
designee, he shall give a receipt therefor, which shall show the date
of payment, the amount and by whom paid and the time and purpose for
which the tax has been paid. Said receipt shall be countersigned by
the Mayor, and the stubs thereof shall be preserved as hereinbefore
provided.
(Amended 5/7/1988)
It shall be the duty of every person, firm or association of
persons, company or corporation doing business within the City of
Lubbock, to have hung or posted in its office or place of business,
in a conspicuous place the certificate of the collector of license
as hereinbefore provided. Any person who shall fail to comply with
the provisions of this section shall be fined in any sum not exceeding
Ten Dollars ($10.00).
(Amended 5/7/1988)
It shall be the duty of every person liable to occupation tax
license, and pursuing his occupation at a fixed place, to keep his
license conspicuously posted or exhibited at his place of business,
and every person liable to license or occupation tax shall exhibit
his or her license whenever he or she is called upon to do so by the
City Manager or his designee, or his duly authorized agent or employee,
the person having the Police Department under his jurisdiction, or
to any special inspector duly appointed by the City authorities. Any
person who fails or refuses to show his license or to exhibit same
to the City Manager or his designee, or his duly authorized agent
or employee, the person having the Police Department under his jurisdiction
or to any member of the City Police Department or to any special inspector
appointed by the City authorities, as prescribed in this section,
shall be guilty of an offense and shall be arrested and fined not
less than Ten Dollars for each time he so fails or refuses to post
or exhibit the same as prescribed in this section.
(Amended 5/7/1988)
It shall be the duty of the Police Department and the City Manager
or his designee to see that the provisions of this Chapter [sic] relating
to occupation taxes are strictly complied with, and forthwith to present
to the Judge of [the] Municipal Court of Record any person violating
the same.
(Amended 5/7/1988)
Any person prosecuted for the nonpayment of occupation taxes
under the provisions of this Article or any other ordinance [sic],
may have said prosecution dismissed upon the payment of the tax due,
together with the costs that may have accrued in the Municipal Court
of Record against him.
(Amended 5/7/1988)
