Untitled Texas Attorney General Opinion ( 1964 )

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Honorable Robert S. Calvert Opinion No. (C- 306)
Comptroller of Public Accounts
Capitol Station Re: Whether the Admissions
Austin, Texas 78711 Tax is due on the charge
to watch a professional
Dear Mr. Calvert: roller derby contest.
Your question is whether the admissions tax Is due
on the following described event:
"Roller derby eventsare contests between
two of the five teams which make up the National
Roller League. These teams compete against each
other in various cities of the United States
(one such city being El Paso, Texas) before audl-
ences who pay admission prices. The game itself
is a matter of one team scoring more points than
the other, Points are scored by a member of one
team circling the track and passing members of
the opposing team. Due to the nature of the game
and the speed at which it is played, the oval
track upon which the players skate Is sharply
banked at each end. The track Is portable and
may be set up at skating rinks, which would be
an ideal location for such an exhibition. How-
ever, any place with room for the track could be
utilized."
The contest is not one solely of speed. Members of the
"offensive" team try to assist a designated member of that team
in passing members of the "defensive" team by skating strategy
and maneuvers. The defensive team members try to avoid being
passed by blocking and skating skill.
To be taxable the event must come within the terms of one
of the following sections of Article 21.02, Title 122A, Taxation-
General, Revised Civil Statutes of Texas, 1925, as amended:
“(3 There is hereby levied a tax of one
cent (ld1 on each ten cents (lO$!)or each fractional
part thereof paid as admission to horse racing, dog
racing, motorcycle racing, automobile racing, and
like mechanical or animal contests and exhibitions."
Honorable Robert S. Calve&, Page 2 Opinion No. (C-306)
'(4 There is hereby levied a tax of one
cent (1Q1 on each ten cents (104) or a fractional
part thereof paid as admission to dance halls, night
clubs and skating rinks, and any and all other like
places of amusements, contests, and exhibitions
where the admission charged Is in excess of fifty-
one cents (51#)."
It has been held that the touchstone of sectlon 3 Is
racing. Attorney General Opinion No. 0 - 820 (1939).
"Racing" is defined in Webster's New International Dictlon-
ary, P. 1870 (3d Ed. 1963), as "The sport or profession of
engaging in or holding races," which are defined as "a
running in competition; a contest of speed (as In running,
riding, sailing)."
As we understand the roller derby, it Is not a contest
of speed, because the object is not to determine who can cover
a given distance in the shortest time. Rather, it involves
scoring points by passing members of the opposite team within
a given time, in which the speed of travel is irrelevant.
Therefore, we hold that no admissions tax Is due on the
professional roller derby contests under the provisions of
Article 21.02(3).
We have found no precedent, thatlwould ald in the
construction of Article 21.02(4). Article 10, Title 1,
Revised Civil Statutes of Texas, 1925, as amended, provides
as follows:
"The following rules shall govern in the
construction of all civil statutory enactments:
"1. The ordinary signification shall be
applied to words, except when words of art or
words connected with a articular trade or
E
subject matter, . . . .
-1462-
Honorable Robert S. Calvert, Page 3 Opinion No, (c-306)
Looking again to Webster's Dictionary, supra, we
find that "like" means "the same or nearly the same (as
in nature, appearance or quantity)."
The roll.er derby is held upon a specially constructed
banked track which is different in appearance from the flat
floor of the ordinary skating rink. Unlike what appears to
be the common factor of dance halls, night clubs and skating
rinks that those who pay to enter can participate In the use
of the facilities, only the members of the roller derby teams
are permitted on the roller derby track.
Therefore, we hold that the roller derby contests are
not "like places of skating rink contests" to be taxable
under Article 21.02(h).
SUMMARY
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Professional roller derby contests are not
taxable under the Admissions Tax Law of Texas.
Yours very truly,
WAGGONER CARR
Attorney General of Texas
R GORDON APPLBMAN
Assistant Attorney General
RGA:sjl
APPROVED:
OPINION COMMITTEE:
W, V. Geppert, Chairman
Marietta Payne
Ivan Williams
H. Grady Chandler
APPROVED FOR THE ATTORhJY GENERAL
By: Roger Tyler
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