*1 i

OFFICE OFTHE ATTORNEli GENERALOF TW

AUSTIN

Hon. Geo. H. Sheppard

Comptroller of Public Accounts : Austin, Texas \.

Dear Six-r

opinion HO; 0-7476 Re: Under the revisions of

Article 'f & 1 televised Civil Statutes wikk the out-of- State coilecting and cokuercial agencies be assessed the gross recei ts tax as provided under said rticle. And a related i

question. . You request inyour letter-of October 22, 1946, the opinion of this department upon theWt.gnestions in your letter, based upon the facts therein, which we quote as follows:

~ArtC9.e 7061% C. S. provides as follows: *WEach iW.ividual,icompany, corporation or associa- tion, ormiilg, operating, managing or controll@g any collecting agency, cmrcial ency or commercial re- porting credit agency Hithin th s State, and charging . T

for collections madei or business done, or reports*made ' shall maWquarterly, on the first days of January, April, July and.Cetober of each year, a report to the Comptroller * under oath of the individual or of the president, treasurer, or superintendent of such company, corporation, or associa- tion, ahouing from business done within this State the gross amount received in the payment of charges for collec- tions made and business done and re orts made during.the E quarter next preceding. Such indiv duals, companies, cor- por&tione or associations at the time of making said report shall pay to the Treasurer of this State an occupation tax forthe~quarter beginning on said date equal to one-half of one per cent of scud gross reaeipts as shown by said report.*

*No. 1. Collecting or commercial agencies or individuals who have offices outside of the State of Texas send agents into Texas who make contracts with Texas merchants to collect their delinquent accounts; the accounts and contracts are I..