Case Information
*1 . . . .
-...:..- OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Boncrable John D. Reed, pale 8
*(a) The pranotIlt& oonduatine, or maIn- tclning or rfetia ambat or wrestlin&.matches, boxing or sparrIngcontcsto or exhIbItlone rap money remuabratlon purpes or prize equIValent $0 beraoeived by chc partfolpants or aontee- teats, or whors an admission fes thereto or thereror $6 charged or reosiyed, shall ~bc law- N In Texas, exaept on fhaday, subjeot to.
such supervision by tke CczmIssIoner of L&or Statistics aa such Caolnissioner poaaeseee~ we-r tbeatrea and cmployedz thereof other i&ran perform&m and under the further provI6I~ne hereof; providea however that any such can- tcets aonductcd &y educetional lnatitutlons and/or 7Bxec Gtional kard qnits ad/or duly recogniaed amateur athlstla oFganizatlonf3 shall be exempt from the provIsions of tkIs Aat 88 61,auIfled under Paragraph (b) ofthls aeotion+"
Aa yet .see there IS foqd here no .exp& PI IIR- pl~ed.cxauptlon Or oarnlvale Sta&Ing Buch boxing~and wrmtl- I& sxhibIdons .
Artiale 614-3, Vernon's A@notated p6+( ~ciila, definerr =praaoter* ao fdlou~8 . ," .,
%a& IndIoIdual, firm, cl=b qoDartm&itip, association' ccmm or~corporatlan whIoh;'~imk-: duets any datio combat bcx* spairiqe @r wrestling mat& cttntse~ OP +&bltlon.I~:.i., n 'pmmotsr' with&a the t&s of this A&g . t .
This defl&tlanIe broad and all inolus$&md eon: t&m no sxpreaa or ImplIeQ examption.of ~cernlvale- staging such bsring mid wrset~ing srhlMffcm,+or &se we able to ilnd In any~of the other prarIslone of thIr, s$atut6 aa 8xpresS or implied sxaaptlon 02 afiraioale sWg%g bOxbAg nrCrSal%#ig exhIbitiona base& upan the payment @r eaah qn?niwib & OobU- pation taxee in ewlry oouaty in whI#h it oprraba6, or tipon any other basis,.
'&a abatutc'~.evyIng and,mquii%ng the p&mat of occupation taxes by OamIvals ir &Male 9047, titrbdIrI#Ion S(b), Vernon's ¬ated 'Xvi1 Netutes, which I! tis fcl.lowsl
Honorable T&n D. Reed,
- Fran every parnlval a~ ~lmuai tax or 0x10 Hundred Pollase (5100.06); whloh State T&x shall be dw, and payable in eaoh and every county in whloh 6uoh aamlval ehors or exhibits.*
miia provi8ion 0r the law oontalna no expns6 or implied exemption of Suah oarnivals from the provieion41 of the boxing andwrestling law, and we are unable to find ug ;Y$rg-at" emmptlng carnlvela from the pmlelye or
We are therefore oonetraiued to hold that a aarni- val paying an oooupafion tax in every eouuty in whioh if operates comea within the provl.aIona of the boxing wree- tlIng law if said oar&v&l utagae boxlng andwzrstlw exhibf- tions, and you are xe6psatfull~ advlaod that in t& opinioa of this .dapartmoat joup question should be anawared in the affirmatlv~. We trwt that the above opinion 8atl~aotorIly amnmma ,.
yeur Inquiry.
v!?~ytruly youra I A!Fl'Ol?ltiZY GBNERU. OF TBXIB By /m/ ROW. S. chrrry Robert FGsT&y RPPRQVSCD APR 23, 1943
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