privilege fee

privilege fee
An occupation tax. The sales tax of Michigan is said to be a privilege fee imposed upon persons doing business at retail. It is not imposed upon the consumer, but upon those engaged in the business of making sales at retail. It is left optional with the retailer whether he will absorb the tax himself or collect it from his customers. Miles Laboratories v Simon (DC Mich) 33 F Supp 962.

Ballentine's law dictionary. . 1998.

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  • fee — (fē) n. 1. A fixed sum charged, as by an institution or by law, for a privilege: »a license fee; tuition fees. 2. A charge for professional services: »a surgeon s fee. 3. A tip; a gratuity. 4. Law See …   Word Histories

  • fee — [n] charge for service or privilege account, ante*, bill, bite*, chunk*, commission, compensation, consideration, cost, cut*, emolument, end*, expense, gravy*, handle, hire, honorarium, house*, juice*, pay, payment, percentage, piece*, piece of… …   New thesaurus

  • fee — ► NOUN 1) a payment made in exchange for advice or services. 2) a charge made for a privilege such as admission. ORIGIN originally denoting an estate held on condition of feudal service: from Old French feu, from Latin feodum; related to… …   English terms dictionary

  • fee — A charge fixed by law for services of public officers or for use of a privilege under control of government. Fort Smith Gas Co. v. Wiseman, 189 Ark. 675, 74 S.W.2d 789, 790. A recompense for an official or professional service or a charge or… …   Black's law dictionary

  • fee — A charge fixed by law for services of public officers or for use of a privilege under control of government. Fort Smith Gas Co. v. Wiseman, 189 Ark. 675, 74 S.W.2d 789, 790. A recompense for an official or professional service or a charge or… …   Black's law dictionary

  • fee — feeless, adj. /fee/, n., v., feed, feeing. n. 1. a charge or payment for professional services: a doctor s fee. 2. a sum paid or charged for a privilege: an admission fee. 3. a charge allowed by law for the service of a public officer. 4. Law. a …   Universalium

  • Privilege tax — A privilege tax is a tax levied in exchange for a privilege or license granted to the taxpayer. The fee for registering a motor vehicle is one example of a privilege tax. Many taxes on businesses are characterized as privilege taxes. For example …   Wikipedia

  • fee — [[t]fi[/t]] n. v. feed, fee•ing 1) a sum charged or paid, as for professional services or for a privilege: a doctor s fee; an admission fee[/ex] 2) law Law. a) an estate of inheritance, either without limitation to a particular class of heirs… …   From formal English to slang

  • Fée verte — Spiritueux aux plantes d absinthe Pour les articles homonymes, voir Absinthe. Verre d absinthe et une cuillère à absi …   Wikipédia en Français

  • fee — /fi / (say fee) noun 1. a payment for services: a doctor s fee. 2. a sum paid for a privilege: an admission fee. 3. a charge allowed by law for the service of a public officer. 4. Law a. a freehold estate of inheritance in land, capable of… …  

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