Hajoca Corporation v. Clayton

HIGGINS, Justice.

At the outset, a question arises whether the sales and use tax imposed under the authority of Chapter 1228 is a state or county levy. The question is one of law to be determined by the operative provisions of the Act. “A local tax is defined as ‘one laid upon property in the locality, by the governing body thereof for an amount fixed by it, and for local governmental uses declared by it’. ... A ‘state tax’ is one imposed by the state, but ... is none the less a state tax because the legislature uses the municipal taxing machinery in the various political subdivisions of the…