*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

Hon. George H. Sheppard

Comptroller of Public Accounts

Austin, Texas

Dear Sir:

Opinion No. o-1535

Re: Collection of S

on nine and ten By your letter of Cfii;;;kgy;;&&lzthe opinion of this Department up n tAe

as other occu

Revised Civil Stat- d for the calendar also quoted in your let- idea anyone wishing to pursue ions named in this Chapter occupation tax may. be leviezPo&y g the stie quarterly . .'. No p&son owed license for keeping any nine or ten pin alley, or anything of the kind used for profit, for a period of less than twelve months." This Department has heretofore held that the county tax on nine and ten pin alleys could not be paid quarterly,

Hon. George H. Sheppard,,Page 2

but must be aid for a full year from the date the operation connuences. lp See opinions by: John J. McKa February 27, 1937; Cecil C. Rotsch, June 2, 1939, O-680. 1'

A reading of Article 7048 reveals that it deals only with the collection of county occupation taxes. provision that "no person shall be allowed license forTkep- ing any nine.or ten pin alleys, or anything of the kind used for_profit, for a period of less than twelve months" appears in this Article, and there is nothing to suggest that it was intended to apply to the State occupation tax on such occupation.

We ard of the opinion, therefore that the State occupation tax on such nine,and ten pin alleys may be pro- rated from the quarter the occupation~commences as other State occupation taxes are now collected.

Yours very truly ATTORNEY GENZUL OF TEXAS (.signea) BY R. ti. Fairchild A&zistant Rw:pbp

APPROVED: October 30, 1939

Gerald C. Mann (signea)

ATTORNEYGENERALOF TEXAS

APPROVED OPINION COMdITTEE BY B.W.B. CHAIRMAN