Untitled Texas Attorney General Opinion ( 1946 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable Fvons J. Adkin
County Attorney
McCulloah County
Brady, Texar
Gear 2iirS Opinion No. 017OU
Your letter request
rubjeat har.bean glron aart a
dopartntnt. Thlr letter read8
nKscently the b.CC
incorporated
of Art. 152&b provides that such
hell be oxapt from a.U sxci8r
maver kind o r na turle xaept a
le fee to the Searetary of State.
find in 13 P. 21 206 City of Glenda18
VB. Bettey that tne Court held that a altr
ordinraae requiring p wr o nr lngnged in cottain
buaina8808 to pay graduatrd quarterlytaxI or
license fe.8, bared on their awe&ate volume
185
Honorable hsnr J. Adkin8, Page ) -
proridod for in thi8 0rdinancr 18 not olwgod a8
8 t8X bUt i8 U&e iOr the pl'i7ibgr nW Wi@@
~by 8uah )U.oaa, W8OeiatiOa8, O?~iS$fW8, md
OO?~r8tiOM Of U8iw bhhr 8trUtl. @&88adIit8,
pub118 -78 Of tb.
LA the aonduot ef
In Opinion No. 0-91) ?bLi8 drputeent held th8t tlu
quoted reotioo of ktie18 152d’b i8 +elid and oporatirc md
lffoatually relirrcr tkm oooperetiroaof the tex trpo8od by
ArtLaIr 7060, ukiab i8 m oaaupation tu upon g nr ,lleatrie
and #tier plants, bdred upon gro88 teeeiptr of the ooapany.
In finfl anrlyrir, then; thm question to bo doter-
mined is whether tirew-called nr6ntnlw requlnd by the
ordi:!mco of the City of diahland Jprlnga is truly a rental
or is in facr an emi8e tax.
'fineluthorltier IM unlfom that en *oxaelao tar*,
in tlu radorn 8OIl80, i8 &flytrr not falling withillthe
dA88ifi88tiOA Of pOl1 08'jtrOpcltiyt&MI, Wnd Mbl%~88
0``3 form Of burden nDt hial diW8tly up00 ~rsOJ.38 QT
D$OfODdOr8 V. 04ll.t (hhh0) 10 P 2d )oti
:f: r,=‘.‘;. Sdth l28 hilt 269 101 OI. St. 1321 Bhi8t@iA
Y. hvin b 1, 2d 661, 176 k&23, Shannon ve SuuoUu8
stu ml.8 131 SW id t)), 279 KY. 449. X8 ha8 boon raid
*bt u ~oxoiu@ i8 a ux bpowr npon ch6 porforma58r of nn
no t, th, lD lng tm LO oorupaclen or the lnjoynnt of a
gritilrgo~ Ptrto v* 6rom, lb8 It bb, UR Oh. St. 590) that
.Mb. &ax” i8 ued 8poaymmly ulth mprirll*go” w
187
Monorsblo Snns J. kdkltis, P4go 4
Qa t& 08hsr had, i8 is usll wstnbllsho4 uU8
aa inwrporttod lltr has lx8lwlm r mndoontral svor
its Dtreas, aAl‘Eo l8e*
l r i8ylauld sot donled the ri&8 to okurge for btiaWI
int*d aI8 IBove, rhlr ~oprrBamA8
mopuRtlns bra lxnp8 fmr th4
lXOiDe
8a x
levlab d Atuo lo7 060 it
,is\c D of aoto that
to so&r01 8hs moo of thair
tho Lo~is``tuto he8 ?oSo~lsod
a f*o for thr pritilqp, In the
8honis tho 8 of ritios
stro*ts and alloys and to
following prorldonr
lx x o t
*lioOBfiU ia this Art1010 shall k sonstrud
as Fmhlb~iti.ng&a lMorporrted city or town rroa
making stoesoMuo okargo otherwise held, for
tho TAM of i8s stroc8s, .lio,s, rod pub110 rr s
br s publlsu8ilit in tin oonduot of its bum I:nss8,
a nd lasiloiw 8.~1I. nave rush ri&t and pawsa- but
&n~ mob ohsrges, uhctnor derignated as r iita i 8 or
otiufxiso snd riuttmr rouurab by gross rosolpts,
units of LtallstloQ, or ln 8q aumar, a&u not
In tha w&rag&e oxsoed the lqulvnlrnl of tuo (2)
per oont of tho gmrr reooipts of r-ah utility
rithin mwk rooisipality dorived Sm.. the salo of
...,llo*vir umrgy* l . .'
fhe 2 pat 00~8 ~initrtlon in luOh tont+Lo by tho
le~hlatura is ao mar* thin l dotermination by it that auoh
kPOun8 18 a rwuo8ablo -8 8a k oh&r@ fw suoh uao.
The rOmt1 aw@md w the C18y of ALohl8a4 SW dou
not err*004 mmh -.
iioaotablr
Evans J. Adkim, RF 5
uay of 8 nmbor of oritotl8. In th e esso
the Ci8~ of lhhlaad
o f l to na l
Sprints a lhurgo
of
lx u sln o fa sp r a l.Al
p r fr iionotg a
Sn tha e&n
of the coopustfvo this
tha8 tho oooporstliais not l ~lr
rod to furnishllootrir onorgy to sn on8 but its 8Qaborb
Artirlr
r- 1528b, so@. 4 (41 ). Tha kgls I:
aturo has fsrorodmd
aaooutsgod8ho llootrioeooporstlr~sw rxomptia~thea from
ueisa 8axosr 18 ha@ not sttrptrd to lmpt thorn frOa ti
ProBth, fur&oilq i8 follnn 8hst it lathe *piaioa
of this dopuWOa8 8Jbst ths M&u.ll- $kxn87 Elootrie;~
cooparati1018 sot lxwpt fmm 8ho of tho marl
olwged by .$lw Oitr of itiohlud Spr
- Tours very truly
AtZQiUfET
CUERAL OF ?r:WY
BYuLt~
Artmr L. Holler
Assfst~nU