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HB 260, 36th R.S.
Relating to levying an annual occupation tax of twenty-five ($25.00) dollars upon all persons, firms, associations or corporations selling soft drinks; providing that counties, incorporated cities or towns in which said sales are made may each levy and collect an annual tax not exceeding twelve and one-half ($12.50) dollars per annum from such parties; defining soft drinks and providing a penalty for the violation of the provisions of this Act.

Author: Leonard E. Tillotson
Coauthor: Mark L. Wiginton

Subjects:
Taxation--Occupation Tax


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