Texas Constitution:Article XVI, Section 68: Difference between revisions

* ''Conlen Grain & Mercantile, Inc. v. Tex. Grain Sorghum Producers Bd.'', 519 S.W.2d 620, [https://scholar.google.com/scholar_case?case=7731554557696609416#p624 624] (Tex. 1975) ("An occupation tax is a form of excise tax imposed . . . . The subject of taxation is the business or occupation of producing sorghum grain for commercial purposes. The tax must be paid only by those who engage in that occupation, and that it must be paid by all so engaged except with respect to grain that is consumed in the producer's operations without having been processed or handled in a commercial transaction. In our opinion the assessment is an occupation tax on a person engaged in an agricultural pursuit within the meaning of Article VIII, Section 1, of our Constitution.")