.. ..
;
-...:..-
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Boncrable John D. Reed, pale 8
*(a) The pranotIlt& oonduatine,or maIn-
tclning or rfetia ambat or wrestlin&.matches,
boxing or sparrIngcontcsto or exhIbItlonerap
money remuabratlon purpes or prize equIValent
$0 beraoeived by chc partfolpantsor aontee-
teats, or whors an admission fes thereto or
thereror $6 charged or reosiyed, shall ~bclaw-
N In Texas, exaept on fhaday, subjeot to.
such supervisionby tke CczmIssIonerof L&or
Statisticsaa such Caolnissioner poaaeseee~
we-r tbeatrea and cmployedz thereof other i&ran
perform&m and under the further provI6I~ne
hereof; providea however that any such can-
tcets aonductcd &y educetionallnatitutlons
and/or 7Bxec Gtional kard qnits ad/or duly
recogniaed amateur athlstla oFganizatlonf3 shall
be exempt from the provIsions of tkIs Aat 88
61,auIfledunder Paragraph (b) ofthls aeotion+"
Aa yet .seethere IS foqd here no .exp& PI IIR-
pl~ed.cxauptlonOr oarnlvale Sta&Ing Buch boxing~andwrmtl-
I& sxhibIdons. ;
definerr
Artiale 614-3, Vernon's A@notated p6+( ~ciila,
=praaoter*ao fdlou~8 .,"
.,
%a& IndIoIdual,firm, cl=b qoDartm&itip,
association'ccmm or~corporatlanwhIoh;'~imk-:
duets any datio combat bcx* spairiqe@r
wrestlingmat& cttntse~ OP +&bltlon.I~:.i.,n
'pmmotsr' with&a the t&s of this A&g . t .
This defl&tlanIe broad and all inolus$&md eon:
t&m no sxpreaa or ImplIeQ examption.of~cernlvale- staging
such bsringmid wrset~ing srhlMffcm,+or &se we able to ilnd
In any~of the other prarIslone of thIr,s$atut6 aa 8xpresS or
implied sxaaptlon 02 afiraioalesWg%g bOxbAg and nrCrSal%#ig
exhIbitionabase& upan the payment @r eaah qn?niwib & OobU-
pation taxee in ewlry oouaty in whI#h it oprraba6, or tiponany
other basis,.
'&a abatutc'~.evyIng
and,mquii%ng the p&mat of .
occupationtaxes by OamIvals ir &Male 9047, titrbdIrI#IonS(b),
Vernon's ¬ated 'Xvi1 Netutes, which I! tisfcl.lowsl
Honorable T&n D. Reed,
- Fran every parnlval a~
~lmuai tax or 0x10Hundred Pollase (5100.06);
whloh State T&x shall be dw, and payable in eaoh
and every county in whloh 6uoh aamlval ehors
or exhibits.*
miia provi8ion 0r the law oontalna no expns6 or
implied exemption of Suah oarnivalsfrom the provieion41 of the
boxing andwrestling law, and we are unable to find ug
;Y$rg-at" emmptlng carnlvelafrom the pmlelye or
.
We are therefore oonetraiuedto hold that a aarni-
val paying an oooupafion tax in every eouuty in whioh if
operates comea within the provl.aIonaof the boxing and wree-
tlIng law if said oar&v&l utagae boxlng andwzrstlw exhibf-
tions, and you are xe6psatfull~advlaod that in t& opinioa
of this .dapartmoatjoup question should be anawared in the
affirmatlv~.
We trwt that the above opinion 8atl~aotorIly
,. amnmma
yeur Inquiry.
v!?~ytruly
I youra
A!Fl'Ol?ltiZY
GBNERU. OF TBXIB
By /m/ ROW. S. chrrry
Robert FGsT&y
RPPRQVSCDAPR 23,1943
T AssIS¶!Aw!r
ATroM I3Jmmlx