748
OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
ffonorable Oaorgs II, shhepgard
Ccmptrollsr of mbllo Aooounta
Austin, Texas
beat islrr
september 19.
at .8a to whether
, ~QIlXWl’8 AMO-
awin& olrouwtanooa:
. .:;:.::?:::::.~>
with R local radio
of the theatre on a
mot ammf to varrous
rram the radio etaticz
lonoer Any patron who de-
whole, v&umo 0r .the vight or wronqw contest are not an-
A0~0e6 UAtil thb rOliOWfttg &Z E&htg but’s Wintier Ned ILOt
be prsaant at that time tt~ reaeive hle nioney. Hs my recolvo
it by oalling at the box offloe at any tlzmzBI
74%
Iionomble Gaoraa t?, Sheppard, Page 2
Article 70411 of Varnon*o Anmatatad civil Statutes,
roado in pwt as follow81
*(aI Lvcry pereon, rirm, or aorporation ocn-
4uuting a thaatrs, plaoa 0r fmusacent, or any busi-
noes enterprlso in connaotlon with the opsmtion
or which a prize in the rorm or mney cr aonethw
of value is orrored or tl;Lvonto one or more patrone
0r such tipstre, glaoo 0r amscnant, or bu5~006
entsrprls6, and not given to all patrons thoreof
paying the sma charge for any certain s8rvia0,
oorm3dlty, or mtertaQuz8nt, ahall mako a verified
mnth&y report 03 the twenty-rirth da% 0r oaoh month
to the Comptroller or ilrbllo kooo'unta oi the State
Or TeXfUI, showing th0 eioOU&t Of Waney 00 giVOII in
prizes, and the value or all prizea or awardr00
&vsn in ooanmeatloa.Wlth euoh tusinoot Curinn&the
next preoedlnjj month.
“(b) There is-‘hsreby levied a tax ecua& to
twenty per oen8 (20$) or tbo value or all ouoh
money, prizes, and aWarda given in conmotlon with
the Operation or saoh and all or the 0mgoing
bualnssr enterprlaea,awl at the time of natrlag the
report to the c;oqtroller 0r FublfO noaounts, the
owner or ogsrator or any euoh buafneso shall pf~y
to the state Trsasurorsuch tax upon t&a total
arasuat or mxkoy prizea, and awards so given durbg
the nsrt prsocdina clunth. The tax horoin levied
aheLl be a Joint llablllty of the 0~501: and OpWatOr
Or SiiCh buslaees and, In the event any parsan 8Ll-
@gdd in any bu&ebie operated in the mmmr here-
Inabove mntiamd shall fall or refuse to pay aald
tax 011 or barora the twenty-firth 4ay or eaah mnth,
he shall forfcait to the Gtato of Texas not leas i
than ‘Iwttntprm Iollars (&!6) nor aore t?ti one
uun6red Gollars ($aOO) for each violation, olld
eaah 40~'s dellnquenoy aball oonstituto a aa arato
orrcnoe. The State of Tsta8 shall hn~e a pr i or
lien for all Colkquent taxes and penalties Oh all
property u5ad by the ownor or operator of my auoh
business, ah4 the Attorney Donera 0r the Stata 0r
foxas nay file ault ror the oolleotlon of such tax
and panrrltloe in any Urtriot Ovurt or Travis
County, TCxma, ma for the foreclosum or such
lion, any may onjoin the operation o< any such
busfnese uIIti1 WOh tax is I;oia,w
X50
fionorable George II. iihappard, Pa&e 3
fn Oglnion Ho. C-1902 this dagartc;ent hsd before
It for csnalderstion a theatre aCvsrtisIAg achama almilor to
the well-kaoim “bank nlght” and we held that the prlza tax
lmled by r5rtlole 70471 had mtured thereon. Zhat wa said
In that opiaioa la opplIoaLl6 here:
‘Two aaaentlal facts whioh mat exist to render
this tax otntute operative on any foot altuetion
are8 (1) a 17s mxit ba mered or riven away In
oonnaotlon w rth t&a operation or a thaatre, 3laoe
oi tmusenent or business; (2) 'he prize ust be
ofrarad or given to 0118 or mars patrons tharaor
anti not &en to all patron5 who have -aId the aalob
oharg8 ror tha entartaU3aAt.
*The. ilrst aseontlal 1s eatInfI8d radar the
raots as &v4h~ Aal;ely, a grlze in ormad or given
fs OOMWtlOIl with the ogaration Or B thaatra.
*The MOOAd esaaAtlal ia likeuiee satlsrlad
Ln that thera lni~araa in the ttiota, as ;jraBantad
to us, tho .~raaenoe or tLose in the thaatra at the
t&z6 the prlza la offarad and civen, ilhoIUSYOpaaid
an aemlssion okargo, who are adclittadly patrons 0r
tha thaatra, and who are srfored and if&y 58 &ven
the pizza, rhIoh, when glvau, will xot hava bean
&van to all patrons \sho haye finld the s-o ohfirlja
ror the sAtertalAiznt.*
WhIla wa ara not passing upon the Cueetlon or whether
or cot the 0;laratIon or the plan 0s described oonatltutaa 6
lottery under Xrtlola 634 0r trrePannl Ccdo of Texas it la our
o~lnlon and you are rasgcotfully advlaac that the &e tax
levlaa by Artiola 70171, Farnon’s AAnnotated Civil Gtatutas, Is
applioabla to %Aie theatra advertiaiA& sohena denor+bsd herein.
Very truly ;Joura
, JPz33tdb
ATTORNEY GENERAL OF Tiz;US