City of Drumright v. Strand Amusement Co.

This is an appeal from a judgment holding void section 12 of ordinance No. 201, city of Drumright, and enjoining the enforcement thereof. Said section of said ordinance is as follows:

“Any person, firm or corporation, either as principal or agent, who shall own or manage any opera house, or picture show within the limits of the city of Drumright, shall pay a license therefor, the sum of $100 per year, payable in advance quarterly.’’

The judgment in effect holds that the municipality may not enforce the provisions of the occupation tax ordinance for the sole purpose of revenue. «That application…