Untitled Texas Attorney General Opinion ( 1939 )

OFFICE OF THE ATTORNEY GENERAL OFTEXAS AUSTIN Ran. Gee. ii. Sheppard ” ?8#p 8 (8) Gvcrg pXY2Gn~ PIP-c., or ccrpomstfon ecmT ductIn& a Zheatrc, p&we of a``sexxmt, or any bushwse ultorpriae 5.n colluectiou Jim the o&n&a- tion of which a p5ae in the Sarr. of uonoo & 8owth* Of valu% is ofrerocl or given to one OP wre patrons of suc.h theatre, place of w-t, op busimss enteqirise, and net glvon to41 pcz- trons thoroof pylng the aam charge for any cexm- t8l.n Pcwvice* wlwatty, Gr cut-nt , shall sake 8 ~oz-lflea wnthly myorb on the tueuty- fifth day of each nxmth to thy Coqtroller of PublAo Accounts of the State of Texats, shovfsg the 6wunt of wcey so glren In @zx?e, and the nlue OS all p%zts or amards i3o gl~cin In cennoct- itnl8itI.l sucdl buairu?5s anP* the next prCOti~ SWXlth. @)Thor3 Is hereby levied a,tax 6qf381t6 tveuty per cent (a$) of the value of au sach wwy, prites, ax% awards gi~sn in ooxmeotlon with the opration of each 8~3 all of the fore- f@ag bcsiness oaterppisee, and at the the of z&dng t&e rapart to the Goiqtroller of WlSe Atxuunts, tb6 ovwr or operator OS any au& bLu3imss &all puy to the state rr%8surer suca , tu upon the totaz 33zalnt of snumzy, pamI, %xlxI avamls so giveu rtnr%ugthe next pr~eiting nautb.. . .f AruJ 8 rcadbg of the abate statute it is note3 that tor the tax to be due, the pris% start be offered or e;iton to on3 or E~CP0pawn8 of suc41theatm, +we of axmmnt, or busb~ess entcrpiso 3zxI n%t ¥ to all patrons theroef pay- ing the 88me eIlarga SW the colz!lalalty or. 3ntcrtainwnt. As usea in thfs statute WC th in& fillsYOr l ap a tPh o an( th 5 esa w wa uia g 8sth ewo r dlo usta mc. 910a0 not beHOve that mre `` entm.we into tIr3 contest 2.23 the olannor provided Tould sowrtf- tute on0 a patron or cu3toswr 0P'JlrteG Furnltw% Ccngmy. If t?3c st8tutQ baa 5a i3a?na%d, it is sub3Htted t&at the SapB l-e- salt muldha~obeenacoolrpfishedby sioplylev@ng tb;tzgu on th% giving of the pize in aozxm?ctiontit22 the the @8C% Of b~uSiTheS9~ s%thOU$ retie pOtrOn% of busfwee. 221~ statute sag not mfxmt to Imy the tan upcm all glSta amI prizea, bd aaly upoa those fall%ng within the terrje of the statute. mat m ilf th% 5tdd.B &K--2&t&&t thepizeshaflbeI;1Pentopatrol;rsolCt``irteosederp~ la oat nets aod our 8nsw6r to year ques3ties * therefore3 a