Untitled Texas Attorney General Opinion

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