|
1
|
obtain in reference to the same business, a City-imposed
|
|
2
|
tax. prevails.
|
|
3
|
"The example 1 have reference to is the tax
|
|
4
|
imposed in connection with parking facilities. The State
|
|
5
|
imposes a tax on enclosed garages, whereas the City imposes
|
|
6
|
a tax on "open-air" garages. There has been at least one
|
|
7
|
Court test to determine into which category the facility
|
|
8
|
should be classified."
|
|
9
|
MRS. JANET L. HOFFMAN: And it has had an
|
|
10
|
architectural impact on the City, also.
|
|
11
|
MR. BENTON: "In other area, I find State
|
|
12
|
imposition of other fees which are strictly local in nature
|
|
13
|
such as traders' licenses. In connection with the latter,
|
|
14
|
the schedule of fees are set by the State, collected by
|
|
15
|
a Clerk of the Court, who deducts a percentage therefrom
|
|
16
|
for the expenses of operating the office, and the net
|
|
17
|
proceeds are then remitted to the City and/or the appropria
|
|
18
|
subdivision.
|
|
19
|
"There are several things wrong with this
|
|
20
|
arrangement. In the first instance, the traders' licenses,
|
|
21
|
having been established by the State, precludes action by
|
