We acknowledge receipt of your letter of September 28, 1939, in which you request the opinion of this department on the collection of an occupation tax from the owner or operator of a race track of more than one-half mile and less than a.mile in length, and in this connection we quote the following portion of your letter:

"lyrom every o-wner or manager of every race track, one mile or more in length, used for profit, one hundred dollars; from each owner or.manager of every race track, one-half mile or less in length,'fifty dollars per annum; provided, this shall not apply to race tracks owned by private individuals and used for training p=w=es, or in connection..-with agricultural fairs \ 1.. and expositions.' '\ \

",Since theabove section does not mention a race track'covering a distance Prom one-half mile to one mi$.e', is it, your opinionthat an occupation tax should b,e'colleWed from theper or operator of a race track of mop than one-half mile and less than a mile II le,ngth? .\ 'L, W31,would;a.lso like to know whether or not in your \

opinIon‘the,,%erm/'race track' as used in Section 33 include? tracka'for all kinds of racing events."

We think-that the question you ask concerning the collection of a tax from the o.tiner or operator of a track which is neither more than one mile nor less then one-half mile in length suggests the answer. The terms of the above quoted statute are clear and unambiguous and, while it may appear unreasonable that the Legislature would intend for them to operate as written, at the same time neither this department nor any court is authorized

Hon. George H. Sheppard, Page

to vary the clear unequivocal meaning of the language therein contained. In answer to your first question, therefore, it is the opinion of this department that Section 33 of Article 7047, Vernon's Annotated Statutes of Texas does not authorize the collection of an occupation tax from the owner or operator of the race track which is more than one-half mile in length and less than one mile.

In answer to your second question, we quote the.fol- lowing definitions from Webster's International Dictionary:

1. Race: "A running in competition; a contest of speed, as in running, riding, sailing; ...n 2. Race track: -*A track over which races are run; a race course.'*

3. Race course: *A course for racing contests or races."

In the opinion of this department, the term *race track" as indicated by the above definitions, can and does in- clude tracks for all kinds of racing events.

Yours very truly ATTORNEY GENERAL OFTEXAS (signed) BY Ross Carlton Assistant RC:AW

APPROVED NOV 3, 1939

GERALD C. MNN (signed)

ATTORNEY GENERAL OF TEXAS (STAMPECI) APPROVED

Opinion COMMITTEE BY: B.W.B.,Chairman