Beruflich Dokumente
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PAREDES, J.:
Taxation; Percentage Tax; Bar and Restaurant; When operator
not engaged in business.The liability for fixed and percentage
taxes as provided by Sections 182, 183 and 191 of the Tax Code does
not ipso facto attach by mere reason of the operation of a bar and
restaurant. For the liability to attach, the operator thereof must be
engaged in the business as a barkeeper and restaurateur.
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