Hon. Robert S. Calvert
Comptroller of Public Ac,counts
Capitol Station *
Awtin, Texas opiuion No. s-9 1
Re: Applicability of the tax on
coin-operated machines im-
posed by ,Article 7047s - 2
et seq., V&S,, to coin-op-
erated mechanical ridirp
Dear Mr. Calvert: devices.
Your request for an opinion from this office reads in
part as follows:
“Articles 7047a-2 to 7047a-18, as amended,
levies taxes on certain types of coin-operated ma-
chines.
“At the present time there are quite a num-
ber of coin-operated mechanical riding devices
operating in this State. These rides are in the form
of hobby horses, airplanes, boats, etc. and are op-
erated with a 5$ or lO$ coin. All of the rides are
for children.
‘I will appreciate your opinion as to whether
:&r not tlna above described coin-operated mechnni-
cal devices are subject to this tax levied by Articles
7047a-2 to 7047a-lg. To my knowledge there fs no
litigation now pending that would have any bearing on
the above question..”
The definitions of terms and phrases as used in the
“coin-operated machine tnx” statute appear in Article 7047a-2.
Subsection (c) read@:
“The term ‘coin-operated machina’ a6 ~uscd
herefn shall mean and include every macafiu or de-
vice of any kind or character which is operated by
or with coins, or metal slugs, tokens or checks,
., ,
Hon. Robert S. Calvert, page 2 (S-91)
‘music coin-operated machines’ and ‘skill or pleasure
coin-operated machines’ as those terms are hereinaf-
ter defined, shall be included in such terms.”
Subsection (e) reads:
“The term ‘skill or pleasure coin-operated
machines’ as used herein shall mean and include
every coin-operated machine of any kind or charac-
ter whatsoever, when such machine or machines dis-
pense or are used or are capable of being used or
operated for amusement or pleasure or when such
machines are operated for the purpose of dispensing
or affording skill or pleasure, or for any other pur-
pose other than the dispensing or vending of ‘mer-
chandise or music’ or ‘service’ exclusively, as those
terms are defined herein. The following are expressly
included within said term: marble machines, marble
table machines, marble shooting machines, miniature
race track machines, miniature football machines,
miniature golf machines, miniature bowling machines,
and all other coin-operated machines which dispense
or afford skill or pleasure. Provided that every ma-
chine or device of any kind or character which dis-
pens’es or vends merchandise, commodities or confec-
tions or plays music in connection with or in addition
to such games or dispensing of skill or pleasure shall
be considered as skill or pleasure machines and taxed
at the higher rate fixed for such machines.”
The coin-operated mechanical devices referred to in
._ . ._ _ . . . .. . .
your OpiniOn request come Within the purport ot .‘skilL or pleasure
coin-operated machines” as that term is defined in the taxing statute
,and they are therefore subject to the tax levied by Article 7047a-2
et seq.
The doctrine of ejusdem generis imports that general
words followin an enumeration of particular or specific things will
be co dings
med to of the same kind. 39 Tex. Jur. 202, Statutes,
Sec. 109. A careful consideration of the verbiage used in the dsfini-
tions provided for under Article 7047a-2, and especially subsection
(e), will reveal that the general words precede the specific enumera-
tions and that the doctrine of ejusdem generis will not apply in this
iimtaixe.
The gist of subsection (c) is that the term “coin-operated
machine ” means every’machine or device of any kind or character
operated by coins, metal slugs, tokens or checks, and that “music coin-
operated machines” and “skill or pleasure coin-operated machines”
Hon. Robert S. Calvert, page 3 (S-91)
shall be included. The gist of subsection (e) is that the term “skill
or pleasure coin-operated machines” means every coin-operated ma-
chine of’ any kind or character whatsoever when the machines are
used for amusement or pleasure, or afford skill or pleasure, or are
used for any other purpose excepting the vending of merchandise,
music or service. The statute continues by stating that certain ma-
chines specifically enumerated are expressly included in the said
term.
The term included is not a word of limitation but rather
of enlareement. Peerlc ?-Carbon Black Company v. Sheppard, 113
S.W.2d q96 (Tex.i CW.ADD.. . 1938, error ref.). Conseauentlv indIscrimf-
nate application of the doctrine. of “ejusdem generis‘” would do violence
to the intent of the Legislature as revealed by the language of this sta-
tuk under consideration.
SUMMARY
Coin-operated mechanical riding devices are
“skill or pleasure coin-operated machines” as that
term is used in the coin-operated machines tax sta-
tuk (Art. 7047a-2 et seq., V.C.S) and are therefore
subj~ect to said tax.
Yours very truly,
JOHN BEN SHEPPERD
APPROVED: Attorney General
:W.‘V. Geppcrt
Twatfon Division
Mary K. Wall
Reviewer
Burnell Waldrep
Executive Assistant
John Ben Sheppard
Attorney General
WWG:mg