Untitled Texas Attorney General Opinion

, . 825 OFFICE OF THE ATTORNEY GENERALOF TEXAS AUSTIN 826 ’ Hon. Cborgb n. 6h6gqmrtl, pw. 2 0llph0r.. It I. net established to ;~ako %~roney axd ne on. r.o.Ireo any i;roc.eds whatsoever rroni the h0ldbg or thi8 oonteet CIXXC~~~ the sbaretarp who teeei~es about Co. humlred LkM.ar. a year for hI6 olbrIoPl #o*. The Assooletlon has 3 bardlin& t&w- aembat mnnullf in aoms Texad Gltp bblbotbd by it. The offloers make a eontraot with 6o.m bau3I116 tmby in the sblbdtbd tom ror the ufw or such alley for th. to urmment at 0 abrteis’ Pr’Lab per pbr, cboa wmpbtlng per wnh The baali2tg aUbp seloated hea a&h&j to do with the to UrBambBt exoopt to iunzish the alloys to thb aaooolatlon tar we during th. tKmrImc.nt. IToone 16 blIcIbl+ to coqstb exoept r;;z,of 8uah Assaaletlon 6nd Ai%etlaaa BowlIn Eaoh pbr6o~ batb~ the tOUnU%3bsIt pay8 all .*try*is. whioh ln used aa f01~ow.l PmJt, pay-- ment or expeane6, iaolu4ing rent. on bowlIn& allep, 6rUuy~of worbtarp, and other ei;nikr bxpenser, 5eoenU, ralnder is p-aid out to Oenteetants(18 the prizes dbppandbntt&pen SOO~~II bowled by such con- testants, that 18, the ooriteutanttie 18 most skillful and-bowl. t?ie highest aoorb get8 the larger ?rizb e&or do wt rcpslvo nap oourtsa, rainy coatebtaats Co other person, eftiaer or pmmter racbivbo & a&bf at all rr0rathe ka3001rtIon. 3. A nswspa or, the Pall6 County Reoord, put6 on 8 oikapa*a to & a~emb it8 subacriptlon llath For a certain p6rlod ot tlmi each new eubsartbar 16 62~ titled to a &en number Or votes r0r Boa. oonteetbat or oazidldat.. Thb oentoetsnt reoeltlng the Uimeot nuzber ai votes e6tb an autombll., or a. lsr@? oash 6Warfl 88 the rim prfz.. SeoonU, thlms, r0urth and fifth prizes aleo sre glean to tbe osnUIdates roebLvln& the BbXt hI&e.t ootos In their order& As a ,mtter of rsct the candidates or oontirstants will be jmopl. solloltlng subscrlptlons fcr the a>.,sr hid rrrodving the oat.8 of th. subeoribcrs obta % ed 57 thezi. In addltloll to th. prizes already mentioned e eash oo?pr mission 0r 10 per aunt Is aid to all aotlrb non- prize rlnn.n on rubacrlpt i4OQ oolieotians paId by thea. It is only th6oretIoally possible SW a ~orfaon to win one of th. 9,rlzcb wIthout boiy: ootivo in win ths -,rlzsb. Ml016 70&m,Ferno~*5 CirIl Statutes, reaeu la part an foll0ars I . Ron. Ceome Ri. tie99ard, 96.66 3 “(5) zi’V@Ty pbA%OZi~ rim, Or OOrpOrCtiOn GOn- duotlng a thectre, plaoe or ammenent or any bU6inbss OBte~i8. in OOM@otiOZJ ttd the O~bratioIl Of which e ~rizb hl the forsit Of 3lMb~ of Saechina, of value is offered or fired ta one.or mm patron8 Or 6UChthe6tT8, PlfiOb Or tXSU5meAt OILbusfnesa exterjdob, and mt glean to sll p&as thereof 9sl;Tw thb SaXLC C-6 for aRp CO~%ain SbmiOb~ aoaoodltp, or batbrtein;n~t, shallmik6 a rorlfied report on the tweflty-rirth dsy 0r each month to thb CorgtmuW Or PUbuC ACCQW~ Of thb sAdi Of- %X&S, Sh0~bg tiib &%iIoUXt Of TIOZIbt SO giOC5 in pI?iZCSe, and t&b Whhlb Of tu gl-:ZCS OI EWWdli 90 ~YCii.i.lt COMOCtiW rith au& buslao durl~~ the ~ext~~~reoe&.ing mmth. *(b) here is hereby luvled a tax bqual~to twonty per obnt (20$) or the value of all such mney, prizes, an& awarda driven In with the 0 ration 61 COXlIlbOti~B each and b&f or the r0m0iw buaineer enFbrpriises, SACIat the time or.mb.klng the! rq~rC to the C~troller 0r 4?ublic .4coounts, tk?a mbr or operator 0r AA~ awh bu&mos shall pay to the state 'L*reQ6- euoh tsx OB the total a!aWAt Of ZWAep, ?l+ibII, bBd 6WQd5 8O 2 ~rbndurhg thenexbpraoedIngmanth....* YOUI? qtWtiQ!l 16 OOAt~~od by OUT G-1637 with ~Ctfbt’WlOb to both the 09ticiist bowiow~~ tmntest spoponso~d by the Tbxnb State nbwlLng hba01 XB liA6 With the YiearS theteln @X9XW8s@d,W. hold thet Abithbr or these prodsatx la e business enterprise with- in tha zeaning of the taxi& statute. Clearly the prizes &mm by the Falls Couut~ Reoord ucder tke plan set forth in the third isat filtuation would not be subject to the tea By 9roduoI~ the ~1.a~b.tAU&OrOf subaorlptlons to the pa9or the pti26 wiBnCr6 have llt'te&#~a!+ eelme out 0r tiib olass 0r those "payingthe Same ohS.rgbr*