Ex Parte Phillips

Citations

• 167 P. 221
• 64 Okla. 276
• 1917 OK 366
• 1917 Okla. LEXIS 646

Syllabus

<p>(Syllabus by the Court.)</p> <p>Licenses — License Tax — Automobiles—Valid-ity of Ordinance.</p> <p>Revised Laws 1910, see. 581, authorized the city of Oklahoma City to levy and collect a license tax on certain occupations, of which the occupation of petitioner was not one, and also a license tax on omnibuses, carts, wagons, and other vehicles. Pursuant to section 1, art. 4, of the city charter, the city passed an ordinance levying a license tax upon certain occupations, and, among other things, providing: “See. 748. The license tax hereby levied under this ordinance shall be in the following amounts, to wit: « * *” “Sec. 753. Eách automobile offered or used on the streets of said city for hire, twenty-five ($25.00) dollars per year. * * *” Held, that such tax is not an occupation tax on the business of petitioner, but a license tax upon the owners of automobiles for the privilege of operating upon the public streets of the city, and that, he having paid the state tax imposed by General Highway Law 1915, e. 173, upon the automobiles used in his business of transporting passengers and their baggage for hire, said section of the ordinance was annulled by section 8 of said act, and petitioner is discharged.</p>