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MMLU / A city imposes a municipal excise tax of …
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question
A city imposes a municipal excise tax of
$200 per year on commercial artists' studios in that city. It also imposes an excise tax of $100 per year on every itinerant commercial figure drawer for the privilege of using the streets and sidewalks. A credit is allowed against this latter tax for any excise tax paid to the city by the drawer or his employer in respect to the maintenance of an artist's studio in the city. A gallery, located in a neighboring state, has been sending two itinerant artists into the city. Their practice is to draw a picture of a pedestrian, ask him to order a finished painting, and collect a payment of $2. 00. The drawing is sent to a studio, which frames it and mails the framed painting to the customer. The neighboring state does not impose a tax on artists' studios. The gallery challenges the constitutionality of the $100 per year excise tax that is imposed upon its itinerant artists in the city. The court will most likely declare this taxPlain-text mathematical notation (without MathML)
A city imposes a municipal excise tax of $200 per year on commercial artists' studios in that city. It also imposes an excise tax of $100 per year on every itinerant commercial figure drawer for the privilege of using the streets and sidewalks. A credit is allowed against this latter tax for any excise tax paid to the city by the drawer or his employer in respect to the maintenance of an artist's studio in the city. A gallery, located in a neighboring state, has been sending two itinerant artists into the city. Their practice is to draw a picture of a pedestrian, ask him to order a finished painting, and collect a payment of $2. 00. The drawing is sent to a studio, which frames it and mails the framed painting to the customer. The neighboring state does not impose a tax on artists' studios. The gallery challenges the constitutionality of the $100 per year excise tax that is imposed upon its itinerant artists in the city. The court will most likely declare this tax
Original LaTeX notation
A city imposes a municipal excise tax of $200 per year on commercial artists' studios in that city. It also imposes an excise tax of $100 per year on every itinerant commercial figure drawer for the privilege of using the streets and sidewalks. A credit is allowed against this latter tax for any excise tax paid to the city by the drawer or his employer in respect to the maintenance of an artist's studio in the city. A gallery, located in a neighboring state, has been sending two itinerant artists into the city. Their practice is to draw a picture of a pedestrian, ask him to order a finished painting, and collect a payment of $2. 00. The drawing is sent to a studio, which frames it and mails the framed painting to the customer. The neighboring state does not impose a tax on artists' studios. The gallery challenges the constitutionality of the $100 per year excise tax that is imposed upon its itinerant artists in the city. The court will most likely declare this tax
choices
- constitutional, as a valid ad valorem tax on interstate commerce.
- constitutional, since the tax was levied not on the commercial art business as a whole but on the local activity of drawing pictures.
- unconstitutional, since a state or municipality may not impose a license tax on orders for goods or services to be perfonned in another state.
- unconstitutional, as a discriminatory privilege tax.
subject
professional_law
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