Brooks County v. Ilex Theatre Inc.

“1. Sections 92-3901 to 92-3912 of the Code, tinder which counties are authorized to issue stated licenses and to fix license charges as therein limited, when properly construed, do not grant to county authorities the power to levy occupation taxes, but merely confer a regulatory power under which certain charges may be incidentally made against applicants to whom such licenses are granted. Code, §§ 84-2001, 84-2002; Woodson v. Paulk, 139 Ga. 783 (78 S. E. 35); Padgett v. Silver Lake Park Corporation, 168 Ga. 759 (149 S. E. 180); Mayor &c. of Savannah v. Hartridge, 8 Ga. 23; Standard Oil Co.…