Case Information
*1 748 OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
ffonorable Oaorgs II, shhepgard
Ccmptrollsr of mbllo Aooounta
Austin, Texas
beat islrr
september 19. at .8a to whether , ~QIlXWl’ 8 AMO- awin& olrouwtanooa: . . :;:.::?:::::.~>
with R local radio of the theatre on a mot ammf to varrous rram the radio etaticz lonoer Any patron who de- .the vight or wronqw contest are not an- whole, v&umo UAtil thb rOliOWfttg &Z E&htg but’s Wintier Ned ILOt A0~0e6 be prsaant at that time tt~ reaeive hle nioney. Hs my recolvo it by oalling at the box offloe at any tlzmzBI
74%
Iionomble Gaoraa t?, Sheppard, Page 2
Article 70411 of Varnon*o Anmatatad civil Statutes, roado in pwt as follow81
*(aI Lvcry pereon, rirm, or aorporation ocn- 4uuting a thaatrs, plaoa 0r fmusacent, or any busi- noes enterprlso in connaotlon with the opsmtion or which a prize in the rorm or mney cr aonethw of value is orrored or tl;Lvon to one more patrone 0r such tipstre, glaoo 0r amscnant, or bu5~006 entsrprls6, and not given to all patrons thoreof paying the sma charge for any certain s8rvia0, oorm3dlty, or mtertaQuz8nt, ahall mako a verified mnth&y report 03 the twenty-rirth da% 0r oaoh month to the Comptroller or ilrbllo kooo'unta oi the State Or TeXfUI, showing th0 eioOU&t Of Waney 00 giVOII in prizes, and the value or all prizea or awardr 00 &vsn in ooanmeatloa.Wlth euoh tusinoot Curinn& the next preoedlnjj month. There is-‘hsreby levied a tax ecua& to
“(b) twenty per oen8 (20$) or tbo value or all ouoh money, prizes, and aWarda given in conmotlon with the Operation or saoh and all or the 0mgoing bualnssr enterprlaea, awl at the time of natrlag the report to the c;oqtroller 0r FublfO noaounts, the owner or ogsrator or any euoh buafneso shall pf~y to the state Trsasuror such tax upon t&a total arasuat or mxkoy prizea, and awards so given durbg the nsrt prsocdina clunth. The tax horoin levied aheLl be a Joint llablllty of the 0~501: and OpWatOr Or SiiCh buslaees and, In the event any parsan 8Ll- @gdd in any bu&ebie operated in the mmmr here- shall fall refuse to pay aald Inabove mntiamd tax 011 or barora the twenty-firth 4ay or eaah mnth, he shall forfcait to the Gtato of Texas not leas i than ‘Iwttntprm (&!6) nor aore t?ti one Iollars uun6red Gollars ($aOO) for each violation, olld eaah 40~'s dellnquenoy aball oonstituto a aa arato orrcnoe. The State of Tsta8 shall hn~e a pr or i lien for all Colkquent taxes penalties Oh all property u5ad by ownor operator of my auoh business, ah4 the Attorney Donera the Stata foxas nay file ault ror the oolleotlon of such tax and panrrltloe in any Urtriot Ovurt or Travis County, TCxma, ma for the foreclosum or such lion, any may onjoin the operation o< any such busfnese uIIti1 WOh tax is I;oia,w
X50 II. iihappard, Pa&e 3 fionorable George
fn Oglnion Ho. C-1902 this dagartc;ent hsd before It for csnalderstion a theatre aCvsrtisIAg achama almilor to the well-kaoim “bank nlght” and we held that the prlza tax lmled by r5rtlole 70471 had mtured thereon. Zhat wa said In that opiaioa la opplIoaLl6 here:
‘Two aaaentlal facts whioh mat exist to render this tax otntute operative on any foot altuetion 17s mxit ba mered or riven away In are8 (1) a oonnaotlon w th t&a operation or a thaatre, 3laoe r
oi tmusenent or business; (2) 'he prize ust be ofrarad or given to 0118 mars patrons tharaor anti not &en to all patron5 who have -aId aalob oharg8 ror tha entartaU3aAt.
*The. ilrst aseontlal 1s eatInfI8d radar the raots as &v4h~ Aal;ely, a grlze in ormad given fs OOMWtlOIl with the ogaration Or B thaatra.
*The MOOAd esaaAtlal ia likeuiee satlsrlad Ln that thera lni~araa in the ttiota, as ;jraBantad to us, tho .~raaenoe or tLose in the thaatra at the t&z6 the prlza la offarad and civen, ilho IUSYO paaid an aemlssion okargo, who are adclittadly patrons tha thaatra, and who are srfored and if&y 58 &ven the pizza, rhIoh, when glvau, will xot hava bean &van to all patrons \sho haye finld the s-o ohfirlja ror the sAtertalAiznt.*
WhIla wa ara not passing upon the Cueetlon or whether cot the 0;laratIon or the plan 0s described oonatltutaa 6 lottery under Xrtlola 634 trre Pannl Ccdo of Texas it la our o~lnlon you are rasgcotfully advlaac that the &e tax levlaa by Artiola 70171, Farnon’s AAnnotated Civil Gtatutas, Is applioabla to %Aie theatra advertiaiA& sohena denor+bsd herein.
Very truly ;Joura , JPz33tdb
ATTORNEY GENERAL OF Tiz;US