The.traveU.ng show uses no tent or other struo- ture whioh they carry with them but la travel- ing from place to place show in regularly lloens- ed theaters. The show Is not a concert nor do they have musioal entertainment. They are engag- ad In the presentation of drama and other amuse- ments. The League is not engaged in business ior private prorit nor Is Counall No. 18. The r8- oelpts of the show, with the exoeptlon or ths pnyiue of th5 expense5 0r t& people p5rforrping nmuutlng to about OO$ of the total prwxtod8,' wmm for the benefit of the Stdsnt &an -4.’ j ArtlOl~ 9019, Beation f%a, Vernoo*a Annotated Gitil Statutea, and Artlo 9047a, Seotlon'19 are ths only u8tbona law8 uhIoh could hems an7 por8Iblo appl.iaa- of our eo5upatlon~~ tlfm to shows or Qgnntla pre86ntntfo83of t&e typo and ~ahueatsr ln th e ab*dro factunl l tatuaent, but we are of thr -ep- oatllneb l inion that, by reason tit tho sxomptlon ieatrrroa~h8rq%nafter.@is- ou88ed. neither 000n011 I!L $8 or the~Loagueof.~Unlt5d xatin~~&- rIoen Cltltew,nor tho trarollng ahor l mplbyail by~aroh loaguo, mmld beg aubjeot to the oaoupatlontax leerierr~lnadr th5roby. con8ia5risg ifrat the lliblxity or tk8 &m.iing 8hw in question-to the ditdpation tax levy wbodlti lsArtio10 7047; swtioa s&s; VellK?n'.~ AsRotnte6 Olrir atntuteh and ~4rtl5lO oqroa, 8aotlon &a,, Vernon*a Civil Statntes; mei-p&tit Out thnt each-of such tax lerle8 fall.8 upon tha ownsr, proprfotor, or opemtor ef an wopera house, theater, tent, aMom or other 8tmoture whmo ~thoatrlopl or&amatIa prs8ontatlon8, ma8loal oomdy ahow8, moving pl6tures other OIHm?tn~k~~or Ahab- ltlon8,are glvon* or upon and age&net th5 ownor Qr operntar or nmtarrommt rbl0B.oharges a'prioe iee faadml8- ~?sny pla60 8&m, Including exhIbItion in theaters, motion ploturo th8ator8, opera hou85, 6tsrw. In other *orUs, tho tax is I~&54 agaInat the msr, operator or proprietor ai an established or flre4~ aa a theater building or opera house, plaoo of ~~nt~euoah rather than upon the ahow~, perrormxnoo or exhIbItion, whether one .or mnny. If; appearing fromths fasts aubmlttedthat the traveling show in question possed8sd and used no tant'or other atruetore ia whlsh to give t@e!.r psrrormanoes a8 they travel rrom plao5 to place, but gavs their perromanoee ia rs~gnl~l~lloensed theater8 or opera houses in tbs various looalItlee, and It fur- ther appearing that Inlao Hall, in whlah these partiaalar parfor- .manoss were given, was not rented to thld traveling aBan, so as

Ekmorable S. a. Buchanan, Jr., lday 6, 1939, Page 3 to give them any rights ofaontrol or possearilon tkreof, we think it follows tbat. such traveling show was not within the lntendment of these tax remeasures so as to be liable ror the tax thereby imposed.

Xlth reference to the llablllty of Council No. 3.8, League of United Latin Ameriaan'Cltlzens to the taxes levied by these pertinent oooupatlon tax statutes, it appears from your oomunloatlon that Lulac Hall, where the performances of this traveling show were elven, was owed by said Council No. 18, League4 United Latin Amsrlonu Cltl7.e8xui, 80. as, oonver8ely ,tO tha nbOV0 ~pO#ftiOB, to VIBIt llnblllty UpCnr BP& WgULiZa- tlon Sor tho ooaupatIoatue8 in'q~e8tlon, ~nle88 snch ortmha- . remved fTU8I tion i8 PhilIly the BC%O~~:fiUdpMi~ Of BUOh tU erasures by othar pm~lsl0n8 theroof.

In this aonuaotlon ma find auah u#res8id exotIIptlom rroPth8 Inoldenoo of th8 oaoupatlau tix leviad by Artlola VOW, &dttioB 8Z&, VOI~I~IL'B Annotated Clril 8tntUtO8, in th followlrrg l.mqufagsr

*Saldanuaal tax shall be ooUooted irooth8 ouu8r, proprietor 0r,erery opema hou8o;tlmntro; tent, alr&la, or othar struotur6 wh8ro theatrla81 or drasat10 pn8entntlOn8, muslo8l a08mdy show8, swing plotgres or other 8mu8epunt8, entartaln- msnts or ahlbItlon8 are &ten for prIrmt* profit in @uoh CJitf;B, tWB@ or Vu&g58 Of th6 BiSeB aforesaid; ; . . . ." now to tkm other pertinent ~tu rSa*uroj to- Adverting

wit, Artlole v047n-19, V0-ll'8 civil St&tUtOB, w find that ex8mptIon l@lIkewl8s afforded fm~~th8 t&x thnby l-led under the folloulng Ianma@:

" .provlded, however, no tax 8hall ba this Act on any admt85ion oollooted levied*&& for dnnOO8, llloTlng pimares, OPOW%B, play8, and XlUBiOd l ntert#bt?Q#t#, all the proaeeds Of uhioh lnura eXC1UBivd.y to the benefit state, religious, duoatloual, or charltabla instltu- tiOn8, 8oOf5tl8s, or ~~tpanizatione, -- if 110 part of the nat aarnlks tharaof lmres to tho benefit of any private stoakholdar lndlvldual; * . . . . . . .

Ludr~r 'IF.5 facts .cf- tbo inztant ln~ulry till net pm,- rits or prcx- eds rron. The ortivltlcs of Coumll SO. LB, League Cf :;li:tr:d at;; ~-s~~-~ricnn CiLiZfmS) in Yponsorln~ IhEFB travel- inp PkC?S :n i.ulcc !:ali m-13 ured soleiy to create end maintain S.&c+ laudtlt,le pul-poro B : ti:dont LO&r? Fund. ;k.nt 6nd 8CtiVity the orGnolzatiou in ~uerjtion v.ithin the limit of the srlnp fcregoiq PXRK;)t. i on, runnlug to educational or charitable ln- stitut1ons or societies, or other non-profit orgenizaticnn, cannot be +;cinsfii:.d.

iregarding tte tax lsvioa by Article '&Wa, Section 19, Vernon’s iumoteted Civil Statutes, 8n additiond. and in- dependent exemption is afforded this ol'genlzatlon, in that the charged Is, acoording to your latter; lems than arty- adz&don on8 cents per psrtlon.

Your8 vary truly