In Boll Weevil Eradication Found. v. Lewellen, 952 S.W.2d 454 (Tex. 1997), the supreme court held that the assessments levied by the appellant were regulatory fees, not taxes. Id. The legislature authorized the agriculture commissioner to certify a nonprofit organization to create a foundation to eradicate the boll weevil. Id. The growers argued that the fees assessed against them were prohibited occupation taxes, while the Foundation argued the fees were regulatory fees. Id. at 460-461. The supreme court stated that the critical issue was whether the assessment is intended to raise revenue in excess of that needed for regulation. Id. at 461. The court found that because the assessments levied were in an amount needed to fund the eradication program and were used for that purpose, they were not taxes. Id. at 462.