OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable W. P. Sexton
County Attornay
orange County
Orange, Texas
mar Sir: Opinion No. o-61
we haTO ~ten oarsful
for our opinion oonoemi~ t
above motion8 of the oaptlo
rroatSOUP latter a8 folla8:
“If,when the Coun it8 tax ratrm for any
given yearit lnoorpora sohdule of tar rat.8
and atmom *An hr aaount ool.lsot.4 by
the Stats on to oooupatlon~tax 1n
the County’ cl unty ovsry right and
tehfole ior ‘8 part of the tax
0 or buslnees liable r0r the
the plaoo regardlom of who
Tax Oolleetor or enforolng
., V. A. C. 3.‘ read8, in part1
isaioners Court . . . shall have the right
to levy one-half of the oooupatlon tax levlbd by tlm Skto
upon all oooupatfons not herein otherwlm egeol6ll.y levied.
. . .*
~asoveble W. P. sexton, pago 2
Artdole 7027a-2 provldrr In part:
*(a) The term 9~ner* a6 wad hOrain shall mah and
lnolude any pereon individual, firm, oompany, aesooietlon
or oorporatlon owni ng or kavlng the oars, oontrol, -age-
lgentor possession of eny *coin-operated maohim' in this
State.
“(b) Tha torm ‘opantor aa used &rein ahall maas and
fnolude any parmn,:~rlrm, oanpany, anaoolatlon 0 r oorpura-
tlcm who exhlbita, dlaplaya or partits to ba sxhlbited or
dlaplayad, in tia or its plaoe of buslnaaa or upon premlaer
under his or ft8 Oontl’Ol, asp 'ooia-o~emtad mohlne’ In
thfa State.’
Artlole p47a-3, 8. 4%.0, S., reac¶sin part:
VWary ‘owhsr* aa that Corm Is heralnabon dsilnad,
who 01~8, oontrola, posmsseis, axhlblta, dIsplys, or who
twmlte to be exhlblted or dI8playeQ Is thIu Stats any
BooIn-Oparated niaohlaaa’ aI) that tarin la defined herein,
shell pay and then la hereby levlod on avery ooin-epewted
5laohlnea& detind In this Aot, 8XOOpt suoh as ax-0 e-ted
harefn, an annual oaoupation tax 6oterfned by the lollerlag
sohedulor
”. . .
*Prmldo4 that nothlragherein eh&ll paevent the *operator*
of auoh maohises frcuu pafing tha tax levied In thIr Act for
the aooouat of the *tmner* but the paysant of awh tax by
mob o:@rator or other parson ahall not rellsva the owner
troa the reaponslbflity of eo~lyIng rlth all protidans of
this Aot inoludlag the kae#&g of the rooortlr raqulmd herein.w
Article 7047a-5,V. A. C. 8.. providesr
wFvery ooln-operated maohlne subjeot to the payment of
the tax levied herain, and upon whloh the safd tax has nqt
been paid aa provided herain, Is hereby dsolared to be a
puXio nuisanoe, and my be salesd a,nd destroyed by the,
Comptroller ai Pub1I.o Aooounts, his agants, or any law en-
loruing aganoy of this state 86 in auoh oases made and pro-
vided by law for ths aelourr rOd destruotlon of oomon
nuisanue8.y
499
Smnweblm W. P. Sorten,pmdm 3
We arm of thm splaloq that thm rbhtm given the
8tmtm undmE the moation of the 1mw dmmlim& with the tax ma
oofn-opuatod anehlnrm ero only thornsthmt &my bm utlllmmd
in oolleotlnis thb Shtm kuu thumon. l’ho rmmmon for muoh
to taxem on ooln-
4tlrlo 7W?e-3, mupzm, l*+iem t&m %mxtmdor moamldmrm-
*ian apoa &hewmw~ mm 80 4oSlnod. The *opue8oob aa t&t turn
~iamwmlm not lubjmmt to this Sax but OWA lf hm mo 'dulnm, pmy
T h tia newu p a r loear~d quudom
to them copma& upon
whet&r & not thm cwaor of a bualaoma la rhioh thmo rmhlnom
are Saomd oea~ wf%h%nthm dorialtlmm ef lWWF OT mepormtOl.*
i Tu. w0ele dopond, hmwv*r, upa the *fmwdhg
rnoc8 wah 08a0,
.+a &hum um are ummblm to l ULlwr ywr ta&ry.
~moiiiam3.i~ 10
un ma r h,c mo voWut
r , lf+uo l h:,
p uo o ao weedWa a heeorinl-
ti0n or ~0pontw,* aud doer wli NX riOhln map of &ho roqablter
whloh oolgemo am “emna&$’ ho iu riot mbjoot to t&m ta. )[h ordor
to 00118 Jmlp te you in dmtonrihla& whioh ohm8 mumb a pormmn
bo of
oonom wlthln, wo arm 8ottLry for$keos$mln 4otlaitlmmm umod by
the oourlimand loxloo@wphorm or omr%mln wordm owtrba in $ho
Uefhltlaru of Vwamr* w.I nopormQw,a a8 ummd in thlm As&
Uobm&or*m Rmu Xntunabiadur Dlmtloaa~, 8ommd xdi*fmn,
doflnmm%implmP am *ta 8-d bmfoxm the via; to m&lb&$ $0
the al&%, or &a %he mlad; 40 mnlf*ott to 8hew or dlmelUe.~
1% wmm hold fn tho #mm & Nmh* v; Mlibx -loEnt
Corporation,20 P. (ad) 768, t&at *to mzhll#it a thirywmnm to
lhk it; to the WH rffmmt wm8 tbr'holding in Pfmitfu v, Sumo,
73 MO. 245. l!mvSu dofioom *oxUblt* m8 mimmnlng Wc.pradwo a
thing publloly to thmt it =r bm $mkmn po8mmmml8n of OI!lm~mod."
~The WON “ahlbited,” mm nmmd in the ohrgtw p(uIImhlmg.w,
"18 intended to ml~lfy thm mg#, of dimplmrfr# ths bank targmmim
for the purpow of obtmieimg brt$or+;* Artiolo 62) Vernonem
Ana. Penal Cbde; Oallimmn v. Statm, U6 8.R. (28) &I,
Mpo own* lm to have gmod lmml title thmrmko. StaOo
V. Lowry, 77 N.2. 728, 4 L. I?.A. (N.S.)528k
500