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OFFICE OF THE ATTORNILY GENERAL OF TEXAS
AUSTIN
iionorrblsO4Or&4 ii. 3m~,p8r4, 7864 2
8r.ACotobrr~of reoh /44r, a ral;ort to the
Coaptrollrr und4'~oath of ths in2lrldua1, :ar
of the prrridrnt, trosaarer, or rup~r?ntandrnt
of suoh eaapaay, or 4-rpor8tioa, or‘444ooi8ti.n
shnw?n((tha g r o ss la.uv.6 rooo:rai! rm.. 4uoh b-i,-
~8s aan@ 1.1raoh a)uc:.~ lacorporutrt?city cr toaa
within thllc7tata la th8 paymoat of oh*rp,48ror
lipOhaas, rlrctrlo lbht8, rlrctrlc powar 62
v8t6r ior the :;urrtrrnut prroadi~f. :ai4 la-
4lri4us1, oospaay, 4orp5ratba, or ~r8o4lotloa,
at the t?rcl of uatlnd 8old r8port for any raoh
lrraarporrtod town or eltf of more t.h?non4 tkou-
sand (l,COO+)Izhabttatitr,snd lrar than two
thou88cid, flri hundrrd (7,500) inhbltcrntr, 80-
uordlng to th le8t Fo46t81 Cbnau8 n4at preeed-
lng th4 fll:uu ct 8ai.ireport, 4hall pnf ti'ths
TnaWr4r of LhZs ::t*te an booupofl,rn tst for
th quartw b&Mi&$ 00 l 8id deta 4;uml to for-
ty-four hon4r4dths (.u) of me (1.)vr wat of
8414 e;raas rscslpta; a8 ahom by 8aid raport. . . *
Th4 only qnertirn praseJit4c! ie uhotker tb6
dI8trIbutor I4 oporotlnq Y “gaiwtorka” or I 348 *phiat*
'within 8n fnoorpor4tat tom cr o%ty*within thr ~88~.
iq3 o? art2016 7050. . :a 6184U88iaq this 8tatut4 thr
Wm,l8r;lOG Qf':.pp8818,Ir th4 0880 sf C'tlllta~s*WI-
ral Oa* Ceapsny T. COatr, 126 3.Z. (24) 1153, in 8n
oplnlon 84opte5 by thr Supr4ma Cart, e4t6.d
-Th6 6i6iaObj64t Of thI8 8ktUt6 ia tbr
laplirg of ar. rooapeti:.a t4x lgdart thocrrrho
4wrp4 in a bu81~1488or tb4 oh8trot4r dafln44
In th6 8trtotr. ?hr lubjoot ntt4r In rddp44t
to which the tax is lmpo884 18 a bwln488 b88?-
laq thr 4.8?4at4ri4tlO mark8 rprolflrd in tho
rtatutr. "Ith roirrmo6 to thr buslnrra of li
648 oomp8a), th6rr oh4r8~ot4rirtio scrrksin-
ala44 8-q other4 uhloh mod nat b4 notiod
at tat8 t1.w 8 eoo-vorka looatsd in saysla-
ootporatrd oh* La this State whidh lr '0144
tar looal 8414 6nd 418tribatla* OS 468 in
laiu 41tr or LOWll.’
fn the rbmr Oar* the court sakes the further
atrtraaat thetr
%Ina4, th4retor4, thr~wr ot *8oa-work8’
in a 4Ity 'r town I?.thlr ::tsrta,
far the dir-
trlbutlon 09 gsn In mid alty or towi is, bf
statute, aMe dlies8entlal obaracterlatia of
tb8 btuinoss toxe3, it t t&e bus;-
tallowa tlxc
naae-in *Iah Ma pleintirr In aw:+gaa, aa
by the undl#putud Snots, Ic mt rub-
4loclo~rtl.
&at Co the taz whloh thie rwtuta ~ro~ld~e~.~
‘WI court had beiorr It the ~i~Iext~Oo of %Geth- .
lr a ua a~dtrtcibntorwbors p ip el.inelxtenCd fa teths
aits, KIWI which 68% mn tbrra delivered to n sin,& cua-
tomr utir1ieb.k SOr thu tar. As will be saw srom the
d0v8 quottbtLons,thr aetmt in holbinq tbt onoh distrlb-
utor wa8 not 1IaRle For the tax cnmtrtm? ths atrtutr to
16Vy thr tax UFGG the OOOU~~tiO~'Whlehhno the follciu-
lag oharmotariatie mnrksr 1. The gat! plant aaat ~bc lo-
orbed within the IAQOQO~-: ted otty and 2. It ,must be
wad for thr *loc31 ro',e *ml dfatr¶butloa* of es* ln
*uOt. xltp or.town.
The uo.cd300ttt4a- “has born r.+rl~msly
detlned
ae Slrrc; Sired in ~1s~: plrord)‘sltc:ntad.* )@ C.J.
132. Tar various QefInItionr'arreyztonpaus, if not
IdektIoel, In maanlng. f'beyoertrinly ornvoy alowly
tt*aord!nary Si(illiriO&Itit.?A Of the word -.LOCYta”.” ThuB,
perapnraslw tbs stntuts, we M y lny t:i:1t to
in o r da x
broom rubJr& to the tex lovkd by &rticls 7060, VA.
C.S. the @an .dlstributor must (I.1 own, opew-a, aaan~ge
Or OOlIt~Ol 0 @BO Dbttt 11146 i~~DltQO0. PlROd Or 8itU-
atrd rlthil WI hmorporatra Oity or town nnd (2) must
iGYkb pL*at ror tha loas1 ralr ana dlatributian or
a@# ill SUOC Oitf 01 tOhA.
*:athink .that, under the faatr eub,slttsd,
waars ia no -go8 9hAt”~ Lha lAoorpora-
to4 oitr. arhrxrthe izeo by truck ta t&e
austaaaii in tSe citr, cad shoe t&la In true one ll6-
sent of lirblllty ID lacking. Cml8aqurr:tly * we hold
t:at Oh. dimtributar dru~uribadby you $a rrf-t aubJaot to
t& t’a. Tblr holdiog, hmatar, in limitad to tba i&t
oltwtlen rtatrd in your iap~~irg, via: where tba die-
trihltar owla no maobfnocy, tixtursa,
aqll!cosntor'ap-
pllsaeer used for ths loos2 eale 8w.l6IstrIbutIon or
gar and Joaeted nittta ttre citr.
Eoaonblo Ooorge H. Sheppard, Paga 4
Our opinion NO. O-3776 rtatas that,:
*'ItIB the oplniun or thla drpartmnt in
111~ aith the above quoted oeeoe that any lndl-
tldaal cr corporation eellily or dletrlbutlng
liquid petroleur gee to mom than one coneumer
in zany incorporated city within the population
brackots atetad in Artlela 7060, *P amndrd by
Fauea 8111 8,,Aote of the lorty-eoarnth hgie-
lattlre,1941, would br rubjaot to the gross ro-
oaipte tex lavlrd therrln.*
piawore than diecussing a feat situation
when the plant or the distributor was loaatsd wlthln
tha lnoorpcratad city. To the rxtont .that euoh date-,
tint Is lpplloabla to dIstrlbubor8 whoas plant6 are not.
loaetrd In the Incorporatrd oltv It ir diotua, and it
Is not epplloebls to the ract bltoatlon here uadm oon-
sidrratlon.
Vor)-truly p:-.urr,
&A&
Powlrr Roberta
Asslmtant
APPROVEDOCT 15, ;1942
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