Digital Commons Network^™

The Law And Practice Of Occupational Licensing Boards In New Mexico, Wilfred Ernest Torres

Political Science ETDs

The term "license" is variously used in law and government with different shades of meaning. Many excise taxes are levied in connection with the licensing of some trade, occupation, and use or possession of property; but if they are an important source of general revenue rather than simply a means of defraying the expense of administering the particular licensing regulation, they are more usually referred to as license taxes. A license in the sense of a permit does not necessarily involve the idea of a fee and may be issued gratuitously.

These and other aspects that are pertinent to the …