THEA~O~~EY GENERAL
OFTEXAS
GERALD Co MANN AUSTXN 1,. TEXCAS
5t?zzaz
Honorable George ?I. Sheppard
Comptroller of Public Accounts
Austin, Texas
Dear Sir: Opinion No. O-3637
Re: Authority of Comptroller~to permit
a transfer of the chain store
license Issued to a utility store
operating in a town of less thank
three thousand '(3,000) Ynhabltants
to a store In a citg'having a
population of more than three
thousand (3,000), in vlew~of the
amendment to Article 7060, Revised
Civil Statutes.
From your letter of June 4, 1941, and attached data
we gather the following facts:
'A certain utilities company operating stores
in several towns of less than three thousand (3,000),
Inhabitants, timely paid the fees fixed In Section
5a of Article lllld, Vernon's Annotated Penal Code,
obta'lnlnglicenses to operate during the year 1941
In said respective towns.
Article 7060, Revised Civil Statutes levies a gross receipts tax,
or occupation tax measured by gross receipts, on certain utlll-
ties. That statute was amended by Article 5 In House Bill No.
8, Forty-seventh Legislature, effe!ctiveMay 1 of this year. Said
Article 5 of House Bill 8 contains~the following paragraph:
"And provided further that utllltles paging
an occupation tax under this Artlcle'shall not here-
after be required to pay the license fee imposed In
Article 5a, House Bill No. 18, Chapter 400, Acts of
Fortg;fourth Legislature, for the privilege of sell-
lng~gas and electric appliances and parts for the
.repalrs thereof,'Fn tolrnsof three thousand (3,000)
or less in population according to the next preced-
ing Federal Census."
Said utllitles company pays the tax levied by sald~
Artiicle 7060 on the stores thus operated In said towns of less
Honorable George H. Sheppard, page 2 o-3637
than three thousand (3,000) population. Hence as to suctistores
the utilities company may not hereafter be required to p&g the
license fee fijiediLnSectlon 5 of said Article 11116; Said
utilities company has requested you~'topermjt the transfer of
the licenses thus Issued for the year 1941 to-the storks oper-
&tlngTn towns of less thiuithree thtius&na'(3',000) Inhabitants
to.stores In cl'tles~of popUl.%tlWtiore'thafi'three thousariV
(~3,000).The tax on such-'itores'~Qas.'paldprior to the enact-'
i&&t of H&se Bill No; '8 and we are-'adviaed,thatthe stdr8s'ln
tieidtowns of less than three thousand~(3,,000)~'inhabit~nts'wlll
contlinieto opepate. You request our opinion-'ahtb whether the
Comptroller Is authorized to permit such a transfer.
.,,
-,T'he
net result of allowing sucK'a tiiansferWould be
to refund a'part of the 1941 chain store tax paid bn'these"
stoi%s operating in towns of less than three thbutiana(3;OOO)
inhtibltants. The statuttishowhere provide for such~a transfer
dr refund. The quoted part o'fArticle 5, R.B. 8’;merely ~PO-
vides that the utilities company"""shallnot hereafter be r6;'
qulred to pay" the.'chainstore tax~bn these particular stbi-es.
W&do not believe an lhtentlon to make's r&fund, even"thotigh
iiiddirectlg',
can"b6'gleaned from this language. The tax for'1941
had been paid, a'fact known tb the Legislature. Had it been -'.
ileslredto make a refund, 6r allow aiiypabt of such paymgnts as
a'credlt upon other taxes accruing, apt language could have been
found-easily to evidence such Intent. Our answer to your ques-
tion Is a negatlve one. .
Yours very truly
ATTORNEY GENERAL OF TEXAS
By s/Glenn R. Lewis
Glenn R. Lewis
Assistant
GRL:db:wc
APPROVED JUN 14, 1941
s/Grover Sellers
FIRST ASSISTANT
ATTORNEX GENERAL
Approved Opinion Committee By s/BWB Chairman