OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Eonorab1.s ho. If. Eh+Q~ard
OomptroUarof Fubilo Awount8
arutia , Trrer
ubait ior. the opinion
and aoooapuhying
ok of old hotua, that
or &an Antonio and am
nio 'thmugh tho Chief In8psotor.
der Artio1.a ?019a-19;
sfbtel SurChsr that th0 9To)eO%ip
18groreapmt of 'IiboAntonio ao&l8:,%0 be usml ior &UOa-
tional and public bonrflt. i.iviu.,ste in a1ty olmed and
do part of ths.sarntnge there& Inurea to .the benclfit
of siny private atockholdcr or l.ndf+Idual. The NStCWa-
tion is to be wed ~6 a training 6obool tsa62rin(l; *aW-
fog,, h+mkst rraklng, fmtelnwr)O, t&t8 rroxk, *to., 00 b0
run antI oparatad by the sit?.
235
&xl. Gee. il. sheppnrd, page 2
'Vi11 you klndiy advlaa m whether the aasiarlone
ohargoa to thlo benefit perromsnoo is aubjcct to the
tha0iiaissi0ntax."
Artlole 7047a-19, yornon*6 Annotated 01~11 Statutea,
levtks an saJ&3slon tar or one c.Rt (l$) on each ten oerlta
(log) or each rraotional part th0n0r paid as s6mlsslon to
thsatrsa, mottoR pioturs the%tra%, opara8, plays and likr aamoe-
pCnta where the adtiaeion charge la in exaom3 0r iirty-0n0
gents (!!&I)per person.
It is therefore apparent that the adxirslon foe of One
Dollar ($1.00) per.person ror the thsatrloal psrrormsnoe aes-
OrZbed in your lstttr will bring sam *rithln tho aror%Emld tax
&my', unleea an exemption therefrom is artordad by the follovtlng
portion or krtlals 7047a-19, Vernon's Annotated tlrll Statutes:
%vorp person, rmi, ee8ooietioh 0r peraonx,
or oorporation owing Or operating any place or
amuemment which charges a prloe or fee Sor adm.il8ien,
iooludlng axhibltiona in thoaterrr, motion piotun
theatora, opera halls, and lnoludlng horao raolxg,
dog raoing, aotoroyolo raolng, automobile raolng,
sad like OOnt9st6 and exhlbltlonr, and lnoludlng
danor halla, night oluba, skating rinks, and axy and
all other plaoe8 of fdXUSaant6 not prohibited by hwr
ahall rile nlth the St&o Comptrollera quarterly
report on tho 25th day of January, April, 3uly, and
Ootobor ror the Quarter awling on the laet day or the
preoedlng month; said repmt shall show the gross
amunt raoelred and the prlos or fee for adBilssion;
prorlacd. however uo tax shall be lorled uuaer thin Act
on any admlaslon oolleotad for danooo. atorlng ploturea.
opersa. plays. and nxwlcel cntertalnwente. all the
pr0Od8 Of Whleh IRIDO 43XOiU6lVOiY t0 the boxofic
or State. rellglous, eauoationrrl. ~oc oharltabla ln-
stitutiona. sooietiaa. or 0re;anlaatlons. - ii n43
part of the net oarnlnga thsreot inures to the bono-
fit of any pclvats stockholder or individual; . . .*
?tJnaerrcoring curs 1
The mote outlined in your letter bring the lnetaut
0110 clearly within the sxea@ion tram this admission tax,
oodorllnad next above. The aooing purpose or the theatrloal
Perrorawiesin question uaa in iurthcranoo OS a olvl~ projeat -
the oonvsrsion or a blook or old houess ouned by the oity of
:en,Antonlo into e training aohool, to be condtlotsd by eel$
city, for the teeahlne. of certain useful art6 and tredee, muoh
Es nearing, basket IricklnF,uetal work, tile work,, &o.
In short, ia;ronthe faota stated by you, the proaeodm
from the thaatrloal performance eiren by the City of San &tonic
05 Earoh 1, 1940, inured exolusivsly to the berMIt of.the aboto
&moribea educations1 project mom &II La Flllita au not vi0
the bOwit Of 8~ priVat6 8tOakhOider Or indiridual." %M,
50 tax accrues thereon under Article 70475-19, Velpoa*~ Aa+
not.ntsd Civil 3.stutes.
AFPROVED~ 20, 1940
ATTORNEY GEtTERALOB TMAS
COMMIITEL