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  • There Is A Need To Distinguish Tax From License Fee

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    Edward Francis Arabe
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    Courts distinguish between taxes and license fees based on the primary purpose - whether the purpose is to regulate an activity by just reimbursing costs, or to generate income. The distinction is important because different exemptions apply to taxes versus license fees. The power to tax also includes the power to regulate.

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    There is a Need to Distinguish Tax From License Fee

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    Courts distinguish between taxes and license fees based on the primary purpose - whether the purpose is to regulate an activity by just reimbursing costs, or to generate income. The distinction is important because different exemptions apply to taxes versus license fees. The power to tax also includes the power to regulate.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    Download as pdf or txt
    156 views1 page

    There Is A Need To Distinguish Tax From License Fee

    Uploaded by

    Edward Francis Arabe
    Courts distinguish between taxes and license fees based on the primary purpose - whether the purpose is to regulate an activity by just reimbursing costs, or to generate income. The distinction is important because different exemptions apply to taxes versus license fees. The power to tax also includes the power to regulate.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 1

    There is a need to distinguish tax from license fee.

    When both are combined, it becomes harder

    • What is criterion used by courts to distinguish? Primary purpose of regulation vs revenue


    o Regulation – just to reimburse costs
    o Revenue – income generating
    • Importance of distinction is the application of specific exemptions
    • Power to tax includes power to regulate

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