occupation tax
Defined in 3 dictionaries — Case Law, Bouvier (1914), Black's (1910)
Definitions from Case Law
From 277 U.S. 163 - Sprout v. City of South Bend · 1928Most cited · 488 citing opinions
In order that the fee or tax shall be valid, it must appear that it is imposed solely on account of the intrastate business; that the amount exacted is not increased because of the interstate business done; that one engaged exclusively in interstate commerce would not be subject to the imposition; and that the person taxed could discontinue the intrastate business without withdrawing also from the interstate business.
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
See Tax. OCCUPAVIT (Lat.). In Old Practice. taken from the possession of the owner by occupation, (q. v.)
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
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.
Defined under Occupation in Black's Law Dictionary.