license tax
Defined in 3 dictionaries — Case Law, Ballentine's (1916), Black's (1910)
Definitions from Case Law
From 227 U.S. 477 - Bradley v. City of Richmond · 1913Most cited · 160 citing opinions
The tax imposed is not merely an exercise of the police power regulating a business, but is a tax assessed as a condition upon which the license issues. Though it fulfils the double function of both regulating the business and producing revenue, it was fully authorized by the law of the state.
Ballentine's Law Dictionary
James A. Ballentine · 1916
A fee or charge for a municipal, state or federal license.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910