Untitled Texas Attorney General Opinion ( 1945 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Xonorabl. oeorge R. zIlepp4rd C05QtFOlleF of Pub110 AoBotaltO iluatta, 'B%ar r)ear 31r1 opinion Ro. 0-6s65 ROI Llabilltr of t-ha San Antonio Independent Bohool Dlmtrlet You vrote this OfflC8 concerrrinS San Antonio Independent gohool DlstHot io for the oparntloa 05 8 barebal Pound it amcsssary to request 1945, Iloreosived you? 86oond the f0Ot4 aad ?rae v The basebell sea8on of onto ia ueod Club paid tha atate Oo- for a percontago of the gate receipta colleoted each gsms. The 9an Antonio Independent Sehool DUB- tyicc, collects all a~laalonr paid to the ballpmss glayod by the looal team, and doduota a Wrcen e 8130 ~i!xl0Mblo oaorga 0. Shappwd, rmga 2 formmtelofths ballparkb8fora remitting tha balance of the get. reoalgtr ta th loall team. ‘3. tbs 8~ Mtaolo Inde~adent Sohool Dla- tr lc ltl80 mat8 thm kaokll park to out or atate profsarloaal bAa43ball tMm8. .‘h. I havr been advlaad t&t the praoeedade- rlvod ima the rental of the bareball pa*, is used for liqgl&t~ outstand- bon- of the Alamo 3tadlum,vblohia alao waadbytha 5snAatonlo Iadeuendent Sohool Dlatvlot. ..." Artials 7047, providing for a tax oa cartaln oooupa- tluna, providem1 %bme aball be leviedou and collected from eveTj peraoa, flm, oompary or aaaoolatlm of per- sons, purauiag 8ny o? tha oaoup8tlona nmetd In. tha follovY.ng numband lubdlvlalaa8of thla wtlole, an annual ocoupatlon tax, which sballbe paid aa- nually In advanceexoept vhem lnmln otherula~ pro- vid4d-, aa ever) auoh oooumtlon or lquwta art&- llabment, em follwar * . ... . “32. Baaabslt Parka. -- Fma ovary wner or leaam of a braeball p6* wharo eda~Iaalon f8oa an abm ed la oltlea or tovnm of leaa than ten thoua- andT 10,003) lahabltmtr, or vithla flvo (5) aillra, tberaor,uisrraualtIuofTen (61O.Oo)Doll4Mi la citloa or tovaa of tea thouauad (10,000) and 1088 then cventy-five thou8w.l (25,000) lababltmta, or w1thln ilve (5) mllea th4weof, ea Mnual tax of Twenty-five Dollwa ($25.00)1 In oltlea or towaa of twenty-floe thousand ('25,000) lnhabltaata and Lear than fl,ft thousand ('j3,OW) Lnhabltmta, or vithla flva (5 mllea thoraof, an annual tax of Fifty Dollara 1 $ 0.03).; ln aitiea or tom8 of ftlty thouafmd (50,000 s rnhabltanta or som, or WLthLn five (5) miles of any such city or tavn, an annu6l cu of One Hundred 3ullora ()130.-33); provided, Liooorebla Oaorge H. Sheppard, page 3 Seotlon 1 of Artlole VIII o? the Coaatltutlon author- iaaa tha b~al8tura - to -m levy an oaauptloa tut. Thla Saotlon reaaa, ua pert, ma rouow: 0 It may also .$mpoao oaoupatlon tama, both &on &;&al lraona and upon oorporatloor, other than munlel``! doing any bualno8a la this State. ... (Smphaalk added) I~dwmdeat aohool dlatrlctb h8vo beea variously do- fined by the Supreu Court am Apolltloal oorporatlonr” (Levla v. Indapendent Sohool Dirt. of City of Austin, 161 S.U. (26) 4501; “munlolp8lltlea” (awl1 on Independent Sohool Dirt. v. C. 11. Page Md Bra., 48 S.U. pd) 983). “loc*l pub110 oorpom- tioaa oS the aaau ganarel oharaoter ~a’awniolpal oorporrtloaa” or “qua81-mun1o1pal corporatIona’ (Love f. City of Dallas, 40 3.U. (pd) 20). Siaoe an indapendaat school district is 8 local corp6ratlon of the saw general ohamoter aa a rualolpal oorporb tloa, it la our oplalou that auoh dlatrlota come vlthlm the coastltutloaal provlalopl vhioh lnblblta the Loglalature sroa inposing an oaoupation tax on nunlclpalltlea. Thersfora, the San Antonio Indeponkmt &ho01 Dlatrict may not be required to pay an oooupatlon tar 00 Its baseball park. Ye trust thet the foregolag fully ana~era your la- Qum. Very truly yours ATTOFUUBOEMRWLOF TEXAS By Yylzh%% Aaalrtaot /d-a. G ~-A-L-. B. T. Bob Donahue Aarlataat