Occupation tax
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
A tax imposed upon an occupation or the prosecution of a business, trade, or profession ; not a tax on property, or even the capital employed in the business, but an excise tax on the business itself; to be distinguished from a "license tax," which is a fee or exaction for the privilege of engaging in the business, not for its prosecution.
See Adler v. Whitbeck, 44 Ohio St. 539, 9 N. E. 672; Appeal of Banger, 109 Pa. 95; Pullman Palace Car Co. v. Slate, 64 Tex. 274, 53 Am. Rep. 788.