Untitled Texas Attorney General Opinion ( 1939 )

473 OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN Honorable lf. L. Edwarda cmulty Atforn47 viotorla County viiotoria , Tore8 By your Iotter OS !3 39, you rrqurrt Of thin DeperSaent an 0 7 oi arrtaln amateur rodeo 4xhlbLtion8, a 8 in your oouatf, to the 044upatlon tax 1 on8 b7 Seation 31, Arti 7047, Vernon** Snaanpoh a8 the proper anrw4x to yo eOt a4m4r in whleh thlr rod.0 lrhlblti 4 fu117 rrolp 70~ i4tt4r tn thir oonneationr ror 84r4rai r8 r404iY4 110 r for their p4riom4nc4a,other than IO other words, thsse rodwm are t Of th4 pSrfMT44r8. U8U411y, (t 18 o,harerdthe publlo, rengirQ froa it4 04litS, vhloh aOn i8 U84& fOT rrorltrd by en7 indirldu41, nor.i8 the rod40 put on iOr the personal profit of an7 individual. It 18 sinller 80 a free-for-all barbsoue for -alal p\trW348* vb4r4 th4 publio OOntTibUt68 80 -Oh to defray th0 4Xp4ll8S8, *Please adrlse un for the benefit of the 'laxCol- leotor, of this County, if these rodeo8 em sub cot to a oaoupstioa tax undar S;setion31, Artlole 7047, h840 ClVll :itatut48. *I have bean uaable to iiad my Oa468, dlreotly la p&It, but ba8in~ XI7OpinlOa OU ~7 pOT8WNi).kXiOWl4ag4Of thooe oxhlbltloas, sad the cuatoa in tble oouaty, f kte heretofore omlly edvlssd the Tax Colleotor that these rodeo8 wore not subject to 8n Oauupation tex, bmrlng la mla4 'thetnon4 of tbeas perfozmezs are~protes8loael8, an4 ell perform without pay, aa the same being more or ldsa in the nature OS so0181 ~athsrfags.* The tar 14~7 Ganderooanl4eratloa here, Seotioa 31, nrtlole 7047, Vernon*8 ¬ated Cl~ll Statute8, proviae8,as follow8: .- Proa svery~rculaoexhibition 'HtPl~OE hherela broaabo bg8tlng, rou&$ riding, eQuastr&an, aorobetio feeWand roping eonte8t8 are parforms or exblblted for~uhloh anL'a4ml88iontee 18 aherged or m0elve4, a tax or Tan Dollar8 ($10.00) for each day ozpart thereof 8Ueh rodeo i8 held or exhibited. .This 8heU not apply to rodeos orineeby prlvata la4lrl4uale ana used on17 for training purpose8; o? in coaaeotlon with agrloulture faire an4 exhlbltlola." Se have been Uaable;afi 700 atats you were. to iind aa7 '. euthoritle8 ln Toi or other ~or~sdio.tionn, tmariag dbwotly apon the qocstlon preeeated, aad we are aaoordlngly relegated to the bare text ot the astatute for the oorreat aa8wer to your quertioa. It appesrs rmm your raotuel statement, herainabore eat out * t&at e Sa v4ml88loa tee 18 oharged the publio, rUrgin& from ten Gents to twenty-fire eeate, uhloh fee or gate charge is U84d for defraying the expeasee tnoldent to holdi= the rodeo. At ilr8t flew, an4 ooaeiderlag only the strlot let+terot the taxla& 8tetUta above quoted, It would seenithat this ltb a ~4 8io ac h a r g e would ma4er the 468orlbed Tad00 oxblbltlon 8ub)eOt t0 the tax. Wader this appTO&IOb to tbe qieatloa, the loot that, 88 polatsd out by you, #iiS ad&%SsiOn charge doe8 not go to earloh any individual but r&her 18 wed for providing prism an4 paylng sxpeaser laofdrnt totthe exhibition, would not take thl8 pertiouler exhlbltloa out of the operation ot the statute& bewsuoe,oald atetute 4008 not provide that an adrmia8iOafee .muat be ahPTge4 or raesired for pSTiIoift&ng purp+NIeobut m&e8 the E4T4 charging or TeOei'ringO? en adni88fOn fee a OondttbI Ot texabilityL Bon. Ic.L. Edwards, Fags 3 &wsrer, weedo not believe suoh a oonclu8loa, besed upon the naked lettar of the statute, would be in eooor4eaoe yith eatebliehed eaaon8 of statutory ooa8tructlon or effor4 the re8ult aonteaplated by the Legislature. The que8tioa pre- 84Rted 18 purely on4 Of statutory wnlstruation, emI la ape PrOaching it, ~4 should bs guide4 by the peramount rule that yi,bt;;tentof the lawmakers ahould be asaertalns4 aad 4ff44- . This Nle eppli88 to etstUte8 generally, but hare w4 heoe e teX mesure, end we must be governe4, additionally, by a rU14 Of particular epplioation to the effect thet tex 8tet- Ut48 are to be oon8trued in favor of the toxpeysr en4 egeimt the State or other taxing authority. Guided an4 assisted by these ~le8, we oea only reaoh the aonolueloa that the Legislature did not, by the enactmeat Of Section 31, Article 7047, Vernon'8 Aanoteted Civil Stetutee, intend to levy en oooupatlon tar upon a rodeo conducted a8 out- llned.ln your letter, but intended rather to ler~ suoh tax upon rodeo exhibitions cOnducta with e ylew to prorlt, or a8 the bUeia488 or OOCu9atioa of the ov?3er8or sponeors of euch exhlb- Iit1on. This ooaolueioa is Impelled by ea exemiaetfoa of Art- 1010 7047, Vsraonvs Annotated 01~11 Stetutbs, In its entirety. Thi8 artiole embraoee come forty or mOre SUbdiri8iOR8, saoh con- aaraiag a certain oooupetion or buetiess d48igned to be brought within the hot. Section 31, under oonsI4eretIon here, is one of these and should not, in ooaetrulag same, be llfte4 out of the tax etatuts of whloh it Is a pert, but should be ooarIdrre4 in con- aectlon with the beginning of Article 70&7, Veraon~8 Annotated Civil 8tatutes, which reads as follows: -here ahall be levied oa aad oolleotsd fl?Oxievery person, firm, 003ppenyor esaooIatIon of persOa8, pUr8U- lag any of tk oconpatloas aem44 la the follOwlaR sum- bered subdlrl8loa8 0r thle~artiole, an annual ooeupa- tlon tax, which 8hell be paid annually la advance 4x- Oept where herein otherwise provided, on every such Oc- cupation or separate establishment as f01lows:~ (Uadar- scoring ours) mu8 ~4 844 that Art1014 7067, VeTROa'fJAnnotate4 civil Statutes, letlee a tex upoa~oertaln name4 oooupatloa8. Our courts have defined Woooupatloa,n a6 the term ie use4 b statutes relating to occupatloael taxes, to nf~,(111 yocetion, celling or trade; the buelaem la which oue eWaSe8 to make e living or obtain wealth, profit being an eellsatieleleaeat. 27 Tax. Sur. p. 896 (Licensee 540. 50); State t. Austin Club, 89 Tax. 20, 33 6. w. 113, 30 L, R. A. 500; Stanford VII. Stata, 16 TAX. App. 331; She4 Y. State, 70 CTim. R8P. 10, 155 8. v* ~524;LOW v. State, 31.Crti. Rep. 1.69,20 8. W- 9781 WQlhe@ V. Stats, 23.~6~. Ap9. 499; 5 8. 1. 136. ma. @. L. mawmb , Page 4 It would do violence not only to the authorities but to common sense to say that e rodao, aonduotcd by 1ooal amateurs for the ammal edltloatlon and amuaemtmt of friends and neighbors, and with no consideration mvlag to the perfomers eroapt love of the sport, a raw apills, and a posnlble prim, is an Woooupatloa,a nub- jeot to taxation within the splrlt and meaning of Artiole 7047, Var- 0~8'8 &BOtatea c1Vil %atUtes. You Jmre oorrcotly adrirea your tax collcotor that the dosorlbed rodeo la not subjeat to this tax. Tour8 very truly ATTOBXXYGH;ERALOP TXhS .