Untitled Texas Attorney General Opinion

OFFICEOFTHEAITORNEY GENERALOF TEXAS
AUSTIN
Eomnrb'le Osorge H. shsgpord
Ca~ptx'ollerof Publio Accounts
Au6tan, T6xe8
your latter of idrry6, 1942, aumta for our atteation
aad ODiaiOn th@ fOllOlf%tig
in-, Vhtah U6 OOpY tbl'@fl“=l
mArtlole 7047, subdlvaaion 36, R. 0. s* lwiw
a stat0 ocwpatlaa tax of O&q 2hmdr6d ($lOO,OO
lam, foforthe op6ratloa of n&e Md twpka l
“Ish a ll
lp p r wia ~
te
p u.r
ep tnia
08 to
n u h 6th e r
or net the abovo wntiaood tax appllw to bowling al-
XVI3 (nbi6 ud w Din),'Ubb3h SW tt6w mWt6d q
tbo lwal Young lwn'o chrlatl+n Awoc5atioa of Port
Artbur. ..!fhe barllmg alleyi referred ti are open to
and bef& wad b$ ,4Ika genorrl pub110 Sor a fw 6r
cbe!!g6or twaty (20) wnt* p6r gam6. The a6sb6w
of the Y. R. C. A. art.aharg6d flf'tesr, (15) omit8 per
It 18 4iaimed that tlla?-.t4.c. A. Boos not
trgt4 th4b. bOUliru; Illlqb fOFor 4 DPOftt.
%w~r6 tr'8,boulUzg allay loaated mar the Y. X.
lioaoWbl6 O’BOX&Oil.i3hSDP-h P’43* 2
m 4lttWbSd 14tt6l't0 y6u f3Wi 86tUtOC ShiV6lV Imp-
p164mnts the sbov6 factual statamnt~peintiag out that tbe
y. H. C. A. building 16 lOWt6d On Oitr &W'k DX'0P.r~. UintdXI-
4& b;T th6 City Of POP: Uirtharc, but th6 boilding Vhbh h6ll666
tlx'botflI~&~
a316r ID OyW&ed iIkb&-WU%iltl~w th6 Asswlatloa.
Tha oiwupation tax und6r oonsibez'atton3.6quot6d from
tbs oIt6d st;tute a6 fOllOVs~
*ThQm Uhil be wiSa OZi8&t tSO]l6CtSahYIb
6V6X-y p4rsOII~ firtO, CanrpuY Or 66eOOiatiOZ5 Of P6WSOXiS~
puxsuiry:any at the oaoupotlons mmid in th6 foll~v-
iX& n\ebOWd SUbdiViSi~S Of'this lSl'tiCl6, @II-1
occup~tlon tax, vhttehslmll ba paid annually ti rd-
V6ZXG6 6XC6pt Wh6W h6Win OttUZ'Wi66pZ’OVid6& W 6Vim
6uch o66qdion Or 66?6RSt'666tsblishm6nt, aa follovsr
Acts lat c. s. 1%9-t*D. 49.
"a**
“36. nine ana ten pin alleys.--praa every nlae
or t6n pin or other ally u66d or op6rated for profit
whPt6V0r appY WU6d, COXlStX’tlCt6d Or O&l6lWt6dUDpaPr
tL principal of abowl¶.ngalleyupon vblohplm,
g6236, ballS , r-6,’ hOOp8 OC OthOI’ d6V1C6fJ aP6 U66d,
vlth or ut
r g ator th
d a6l66bo er
ftr g cO
mFlll6yIn
s
the 6m4 buil&Zng or plaoe, or ubethsr th6 balls or
Oth6r d6V:O66 ap(LrO=sd OC Ussd bJ turndOr Qth6FUIs6,
oaohuaQreQ~dollar6. Anyall6YuseilIn6onm66tIez%
with any dmg stew, or p&66 wb6r6 toMoo in my
form ia sold, or upon whleh Monet or ottir thiage 6P
rOlU0 (LF@ paid of obrl”@ iOr th6 DriVil6g6 Of phy-
lag still bs rs as or66 am3 op6mt6d r0r profit.
Adis 1917, Jo. m
It is rsadil~ ap$par6ntfrom an swwain~tion of th6 fix+
gelng tax lBeasul=s
that th6 tax 16Vi6d th63'6\rs is an oaoupatlorul
6x0:66 or in@:rwt tax rrathorthan a Qlrwt prop6rty or ad valorem
tax, from vhlch latter ta% YotzngS6n's Ghr2etZma Assooiatlons are,
umlsr wrtsln cond:tIom, expross~ exiaaptb Artlale i%50, Sub-
dlvlafsn 2, Vsmonla Text36Civil f!tatutes,reading aa foll6var
fioAawtle c&xmgsII* ShepPsard,Page 3
"2. ChriatiBn A66W~tiOA6.--YOUUg #ha’6
ChriSti43A&llSOOiatiOABUti- ufd YoUag lfM'6
ChriStilUlASSW?fAtbB Bdh%hk&S, U66@ l XO1U61V6~
forth6pwpo66ofiurth6r~ r6lI@nl6 vork,ua
aoting mrdsr ths 8pDrOVti aAQ acubpr8tioa of the
5t6t6and~tOlU8ti6lUl~olmg88Ul'S ChrlStiroASSO-
Oi4ltiOAtWMllitt608Wd th6 YOtUl$vQJB6ll'S t%dStiUl
A6606isntiOB065itk66, - book6 ud fU%iitUZ'6QOB-
taln6dlnauohbul1ding6,uul the&polmdsattaohad
therut n606666ry for th6 prop6r WwpaAay ot SU&
bllildiag6,W6 urd ClajOmt Of th6 66M6, 6lldnot
l6666dor0th6ruI66u6odvIth6 ri6vtopr0fitotb6r
th6U3fOP i&4 -066 Of bUd.AtaiAing tb LruildiZ~&S
and Aaooolation, 6mdallandoumW%t hradr oSth6 8bOv6
&umtiOrmd nllglow la6tItutIon6 not u66d vith a vlou
to Dl-Ofit,but for th6 plll7H66Of Mint6w tb6
fi66OCi~tiOth pad bus6 in doing I'O1igiOU6WC&C,
Aota 1913, p. 153."
The for6going us5ptlou Is not a lIoab16 tin 6akdr6-
-6 no d6t”mlMt1oa w OS of vb8ther tE prqs6r~Inqu66tion
16 60 USttd 66 to OW Witbbl Mid 6%U@iSlL bUEWh U OIir W-
68W&I bfbE d6V61m PO O&U SktUt6, gWWib1 Or Smtrl, 6OW
f6fitng w l%‘B@ tfO
Up On
A6U6hASSWi& tiO
fF
A8CU
iU@Oth 6r
tm
of tax6tIan, It but rtmreksr,
to b6 d6temIMd Ii the A66oaIatIan
&ytatlon falla rithlatkb6l~grlisold6w6 of th6abw6quotad
.
xtWill.bsOtd tbttbtu lWi6d~S~*Lltazl%
Of Art1616 7@k7, v6lraon's%~a6 Qia st&UteSr a6- axed16
aorqput6dupw th6ausb6ro?nlm66adt4aplaall6p oro?iheal-
lqs u66a or op6nt6d far DWfit (soMldsrlng all tatstraaks or
Q116y6 in tho 66l66 bUf.lding W p1S66 U a Wit) WthSP thrn U&WA
the prlnolpal bu6Ine66 or owupatlao of th6 ts%pa WI cm 811meal
lpula . Tb6 Young H6nc6 Chd.stian A66wiatfoa a tnlf & not, tmd6r
6n;roomtmf3tIoa,b6 oonrId6zvd~S 6agag6d inth6 pr%noIprlbwl-
a666 Or OOO'&"htiOAOf Op6X'Cbtilt& -6 luLdt6U pin all-. ~OY61p-
th61666, if, a6 iA@idOA~ t0 ttu b6WVOl6Ut #W@“’ Of it6
6xX2" itop6ratu Suahau; in l 'p&%6 Or '-66pWtt6 66kb-
within th6 wwdm of %. St6tUt6, Vhi6h OtbW'UiW WtiS-
tI66 tdlW'&lhW&6~tS t0 taurbulty fix* w SUbdiViSiOA 35, 0
tax lmula 114.
ml'
currot aaistrucrtIsuaAd o$tsrat1sAof talenIA6 aAd ten
Din Rlltty6 OJXHTtt6dbp th6 lOW1 USW%StiQA 16 AOt d66CXibOd fn
your P6tter. It m6t be 866UObd thst 666J6 N-6 "CWStrUOt66 OF
oprWt9d UpOn th0 pX'ti6lQlOOf A bQlfl%R$ A%lSJ slpotlU'hbXh p-8,
Qe@, b&118, rings, hoop0 or OthOF aori8es &Fe used, lritbout
ngud to the &w&or of troakt or Alley8 in the Wmo bUi16ing
or plaee, or ubether the ball8 or other devloe~ AW rolled or
tuti by had or otherul@e,* 00 as to meet ehe reQUlrr;r?nts d
the atatute. !Pheonly w5Alnlrlg requ~ent of tileltattse ra-
puLrlsigour conslder~tian l* vhether su6h nlae ~0.6ten pin rl-
1~ are 'opozatd for pwflt.’ 130a6 to be subject to the tax.
We do ad cauul6er the mere le$+Atlorrof the bpilding on olt~
property t.0be mAtedA to the @eatian of barabilitywe1 non.
uhother a See or ahrge of tvanty cents (204) pes game
to ehe gurewl publio, or flfttrcm as&r (15d) per gane to mmmbom
of the A*mcl.ation,in a uoe or upewtlon OS theoe xilaesad ton
plo.82Uya for PwILt, a0 &e to ra&ier them taxable, vould, ia
the genonlity of eaee8, and vfthout f&x-tbr clefI.nltlou of the
tenu “opewted far profit” by the l.u@.al~ture,p~selble remre
a traalag of the fun& &a16an examlnatloa bto the orgAril6Ation
a a pda r p o em
a ?th e
l8se6la tio to n,
determine iithe net pwaeetls
Uuwd to the beaeflt o r emiabmnt o f( h
Le r eoPn,
lmo r aorpow-
tlen or vow devoted to ohsbltable uaat so ai8 tc, ne@loe the
pwnt feature. Xoveve~r, 231
th e Lnstmalltnation,
t th eLe g l8k-
tu r bessr ea i~e
e6h ls
Que8tton tmr th e
field
o ff-A&r md Zmter c
wtatt6n by oemlog, A# iWlom, in subdlo~*ion 36, what tbq
L- b ,wu u lr ing
t& & to
t b efur a b s
le,
A%dAllo mmust b a
%Be6 00 C&PAbd for p,orit*'