occupation tax

occupation tax
A tax imposed for the purpose of revenue only on persons pursuing a certain occupation, vocation, or profession, such as that of practicing law, as distinguished from the charging of a license fee in the course of the regulation of an occupation, vocation, or profession. Royall v Virginia, 116 US 572, 29 L Ed 735, 6 S Ct 510. A tax upon the privilege of selling tangible personal property at retail, a tax sometimes regarded as included within the meaning of the term "sales taxes." 47 Am J1st Sales T § 1.

Ballentine's law dictionary. . 1998.

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