It is the intention and purpose of this chapter to levy an occupation tax of one-half of what the legislature has levied for the purpose of the state, and if the provisions of this chapter do not specifically name and mention any character of permit, or license, for which the city is authorized under the Texas Liquor Control Act and the constitution to levy and collect a license fee and occupation tax, then such fee and occupation tax is hereby levied and the applicable license is hereby authorized to be issued.
(Code 1943, Art. 34-4)