OFFICE OF THE ATTORNEYGENERAL OF TEXAS
AUSTIN
,
ophlon rrquertof hnuory a*
aat04s*iuBrye,1941, from
HotlLtoQ,Teua, rrotti
ldhioh
lht8 d.dl'O t0 hrt@ *a O@llOlS
lUt Of th8 OOOU~tiOa trU 0111.
q on 0 qaartwlybarlr nthor
The rmeou they riah to
eo a us e ol.lfe
th o fth elver 8g o
8 aud furth8r the tu OrPtlfi-
oatr 6wmof be traurferred to the mu table they re-
plam thr old one tith on tha looetlan. f do not be-
li.VO the IrV -8 iutsnded iOr 6 rO8r t*X 011 #Ia itOR
that ueuld not hare tbo use of a pmr for the operator.
h
Honorable George H. Bheppara, page Z
Ii a mrrohant obtained a permit to operate a plaoe for
a year h8 oould well rcitordit, if ha knnr he oould
Opel'at88 ye&l'. In thI8 0088 tb0 OpOl'8tOF8 kAOW thd
the marble tables will not run over three monthr, and
they Vbtlld h8VO t0 buf fOElr$W-it8.
tMtlkU8~that TbY
f881 that your oifloo oould do thi8 b$ VtX’tuo Of the
Art1018 704%.8 Of th8 GlV1.l statUt88 O? the stat8 Of
Texa8, VeRlOn'8~RW181Oli Of lQQ5 and brtIOlO 708& Of
th8 0IVii 8t8tUt88 Of the mite Of TeM8, yer1%QU'8RI-
v1rIon of 1985.
"Ths Comptrollrr oould minks8UUh rules by vIr-
tU8 Of t&i.8 WtiOlr 7047a-81iOr the 00118OtIOn Of th8
, tax and utlolo 7ow allowr hIa to oolleot not 2.088
tharifmr three monthr. f b8lIeVe that thIa will not
only help the tax payer but iL80 the State in the
oalleotlon o? lam t8.x. Owing to the fret that it
IO now time ror the poymontof the tax,1 vould rp-
preeiato 8 prompt reply and hops t&t ue oan work
out th18 tu pnyaent on the quarterly 'barlr.
hrtiOl0 7047a-S, Vertk~n'rAnnotated R8Vised aIVil
8tatutes O? Texa8, provId88 the ffallowlngtax levy;
%vory townor*ns that term Is herrinabare
dertnsd, I&I e)wn8,eontrol8, pO1~8earet3, 8xhibit8,
diclplOy8,or wh0 perdt8 t0 be exhibited or 6180
plaJ8d in thla State any *ooIn-oprrated maohIneo*
an that term 18 define4 hereln, ahall pay and
thsrs ie hereby levIed on every ooin-operated
8taOhineas defIn8d In thi8 Aat. 8XO8Dt 8uOh a8
are exemptea herela an 1 ooouoition tax do-
termined by the idowi euule:" (Empha818
our81
Art1018 7047a-9, V8rnon*r Annotated Revlsed Civil
StatUSes of Tsxaa, provider, In part, as followa:
** + * &ovldad, howaver, that where the tax,
aa now levlea under the provision0 of Chapter 116,
Honorable George H. Sheppard, page 3
Aot6 of the FIr8t Called 8earIon of the Fortj-
third Legl8lature a8 ~mondoa by Uhapter SW,
Aot8 of tha Regular &8lon of the Forty-J-iourth
Leglrlature, upon coin-operated vandIng IllOhin88,
h88 barn paid at thb t4ae of the takingrffeot
of thir hit, then, ,anb in that event, the 8aid
Comptroller of Pub110 AOOOUtit8I8 authorized
Artlole 7047r-18, Vemon'r Annotated Revlred QIvIl
, Statute8 provide8 in part, a6 follwrl
*(a) IIt my person mhall exhibit, dieplay
Or h8VO in hi8 JtO88888iOUWtthiU this sta t* lw
coin-ogerted rrohlne ulthout bavlng annoxed or
lttaOhed thereto a mild lloenre or pormlt I88ued
,-
Ue think It I8 rpparent fromth8 above quoted pro-
~~
;vfL:&&j&#‘:~f:::fhr~‘:~~~..‘o*l~ur~~. ~.*U..*e,#umY:: ~th&t it Wf .th@
intontlon 0r the Le&lrlature to levy raid tu upon an annual
rather than a quarterly baaie. Within the four oornem of
the Aot we do not find thr word8 *q,uarterly*or *payable by
quarter* or any other language that would probably have been
ursd by the LegltX8ture hod It been their Intention to alow
th88e tax88 to be p-able upon 8 quarterly baala. We 60 not
dlrpute the lqultle8 of the rltuatlon pointed out, lgumenta-
tIvely, In the quoted letter ant3 In the letter fqen Wr. Bernard
to thlm Departmant, or the hard8hIpr wbloh would, undrr the
faote, be vialted upon the taxpayer by the oolleotlon of this
tU on 8n UiWal ba8I8. hat it I8 not the oon8tituttoMl
funotlon of thi8 Department to paes upon the wi8dom or expe-
dlenoy of any lesgt8latlonwhIoh oomes before it for oonstnro-
tion, aa we are lImIted to a leg81 Interpretation of the
euot language employed by the Leglslaturo. An4 it is our
oonaldered Judgment that a holding by this Department that
the ooln-maoblue tax In qua&Ion is levied ~6 payable upon
the basis of suoh quarter or quartsrr of a year a8 each
umohine ir aotusrllyIn operation, rather thm as an oooupa-
tion tnx against the operator or owner, upon m annual bade,
payable In advanoa, meaeured by the number of machines exliIb-
- Itad and displayed, would do violence to the express lrnguage
of the Aot above quoted.
P
Honorable George8. Shappard, page 4
By thr 8~8 token, we are oon8tralnod to hold that
the Comptroller of Publlo AOOOu&8 ma not be authorlrod
ta pi-ovldefor thr uollrotloa and .pqsentof there taxer upon
a quarterly bar18 rather than 8n annu8l barlr, under the prm
rl8lone of Art1018 7047*-8(a), Vernon'8 Annotate4 Revised
civil 8tatUte8 Of 46X&8, $rOtidiUg II8 fOllW8:
*(a) Comptroller of FublloAooounts
!l'he 8hall
have theewthorlty to make and publishrule. and
regul*tlon8, J@ in0 Il8ilt8nt with thir AOt or th8
othrr law8 or the Co~8tltutlon of thl8 Sate or of
the UnIted Stater, for the lnforoement of the pro-
Vi8iOU8 Of th18 Aot ti the OO~lOOtiOn~ Of the X'eVe-
, nue8 horeundw. * bPhR818 OIW8)
Suoh a proposed rule or r~ntlon would be prlpablr InoonrI8-
t8nt with tha textual of the ooln-m8ohlne
provirlon8 tu 8ot
hereinabove pointed out, lndloatlnga oloar legI8latIve Intent
that 8uoh We8 8-d be levlod,oolleotrd rsd paid annually
In advance.
Ror 00ulclouch maggortmlxule or regulation of the
Comptroller of Publ,goAooountr be ru8talnned
by that part of
'The payment of the apek3lfIotax herein pro-
Vid8d for 8bd.1 ba required by the tax ooll~otor
to be ube before any ger8on, firm or arsoolntlon
of person8 &all be allowed to 8ngngr in any oo-
oupntlon requiring a lloen8* under ray provI8Ion
The alaura “thi8 pnyaent to be made for a period
not 1088 than three month8* merely oaanr that, in paying any
annual oooupatIo~tu In ldvanoe, auoh paymentmart be pro-
rated from the t-8 th8 tax payer ooamenoea the taxed ooou-
pntlon on a quarterly rather than a dally baels. To mU8-
trate: A person lterlng the taxable oooupntlon during tbe
month of February ailstpay the eooupatlon tax for the full
year; if he onters the oacupatlon during the second quarter
of the year, as in the month of June, be mat pay a tax on
the full three quarters of the year; if be enters an ooou-
pation at any time during the third quarter of the year, he
P,
Honorable George 8. Sheppard, page 5
mart pay 6 tax for the full one-half yew; llkewlee ii he
enter6 the oooupatldn duringthe last quarter of the year,
he au8t pay the tax for thr full quarter.
Thir is the meaning whloh has, by nunoroua prior
opinion8 of thilrDepartment, been attributed to that part
of Artiole 7052, Vernon'r Annotated Revlred Girl1 Statute8
OS Toxaa, prorldlng that payment of the occupation tax re-
quired before engaging in any taxed oooupation, shall *be
made for a period not lean than thrsr months.* We oannot
agree with Hr. BornarQ~~ oontantlon that said protl8lon
mean6 that oooupatlon taxes oannot be oollrotsd and paid
for 8 p er io din 0x 0666o f th r erno nth & 1 .l., annually rather
thul quarteru. Nor oan wo hold that 8uah prorlolon would
furnlrh any statutory baalr for a rulr or regulation of the
Comptroller of Pub110 Aooounta, allowlng or reqlrlng the
oooupatlon taxes 1nrolrwI here to br paid quarterly rather
than annually.
TrustLng the foregoing fully ansuersyour lnqulrleo,
we are
,-
APPROVED JhN 22, 1941 Your6 very truly
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FIRST A851 ?TANT
ATTORNEI!UFNERAL
By /II/ P8t l4.Neff, Jr.
Pat Y. HoIf, Jr.
Asrlrtant
CONNITTliX
BY B. w. B.
CHAXRMAN
O.K.
U.R.L.