HB 65, 52nd R.S.
Relating to levying an occupation tax based on gross receipts upon each individual, company, corporation or association owning, operating, managing or controlling any enterprise in the business of selling at retail any goods, wares, merchandise or other commodities in this State; providing for certain exceptions; providing for collection of the taxes levied herein; describing certain duties of the Comptroller; providing penalties for violation of this Act; allocating a percentage of the revenue derived from the tax to a Retail Audit Fund and making an appropriation to the Comptroller.
Author: Jack C. Bryan, Sr.
Coauthor: Clifford W. Wood
Subjects:
Taxation--Occupation Tax
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