City of Enterprise v. Fleming

BROWN, Justice.

The appellant, by ordinance duly adopted, levied a privilege license tax against ■each person, firm or corporation engaged .•as, A — “Wholesale dealers in oils and gasoline or other motor power oil and gas, * * * whether, sold from truck or station..........$100.00,” and B — “Each person, firm, or corporation making deliveries of gasoline, or other motor pow•er fuel to a tank or station for retail within the City of Enterprise, whether such .tank or station is ozmed and operated by the person, firm) or corporation making deliveries, or by others.....$100.00.” As to the…