State v. Nelson

The city of Rexburg passed an ordinance entitled “An ordinance for the raising of revenue-by levying and collecting a license tax on certain occupations, trades, businesses, vocations and employments transacted, engaged in or carried on within the corporate limits of the city of Rexburg, Madison county, Idaho, etc.” This ordinance, from its terms, is for the purpose of raising revenue and not for the purpose of regulation, for in addition to its title stating that it is for the purpose of raising revenue, section 2 thereof provides that “hereafter the following license tax for the purpose of…