OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Eon. karkl,-SLYoUaha.1, pm@ 8
sore or 1408 pment, uhIl4 lrhlbltloa8 of a trm-
oltory nattire8rb taxad fat eroh day that *dal8sloa
la obargod,or tor uaL pertonano@. XD., p* 86%
Art1014 9047, loraoa'o Annotated Clrll atat-
utes, Ssotloa eS, piovldmo, la put:
"(a) Y*ac4~rlos,Mumum. - Yma wary YG
nk g a r w
io
a x
,wo r klldo
a ,o h a or
, lxhlbltlon
oonnaotml with or uhibltl~~ or ohowing In
ooaneotioa with 4 olr~~ whw4 B rppant4
r44 for ldd8oloa 10 44watiod or’r~oel~ed
Ten D+l4ro - ($l+CC)
_ io rlr?v_d4y Im-*ioh
sntloh 84 or the nEe wtl?lr read0 aa s011owOr
Wuwrkks, ltee P r o reverwnag~rle,
y
wexuork~, lrbibltion or dimplay of any kind
whore a np4nto f44 for 8drIooloa i8 &4-
m4adsd or reeolrrd, 8ot eommotod rlth a
theatro or olrauo, 'ho Dollurn ((t.00) for
every 4ay oa whloh ?H* r la4h ldrioolon
are reoolved.* OhdoroooY lng ours).
It Lo our opinion that the lxblbltion of a
oali would properly b4 4lao4ifl4d as a Rroolog14el
oxhlbitltm". ~urtheraraiu,w 410 of the oplaloa
t&t the words "erhibltlon lxhlblt" In S4otlon W
rOti i8OlQde 8 "zoologloel lxhlbltlon" GT thl8 tn0.
Conmqu4ntly, the 4xhibitlan o? 4 04lS not oarnmted
with 4 4ir4u.8,masgeklo, 8hou or other l rL)bltloa
ot 4ay a4ture, rhsre 4 tee for ldalo4lon lo-d48an4-
s4 4ad rsoelred by the ouner ot raid lntilrlght
44m4 within the purview llther oi the ptor+ aS
Sootlon g5 a? Sootion 46, both quoted abom, the da-
‘I
ha. Parts g. XaMlo&ol, Pam b
t027bing r80ta king th0 tb0 dem08t lnoitod in
tba lxhlbltion.
It the o&t lo en bxhlbltloa in a olt7.m
town at 8 8hnrgs to tha poblle %ll day loatInuoa81~*
the yeei rowid, it would loartltato a soologloal
exhfbltion of a pezmaaeat notoro oubfoot to the oa-
ntd kr or rift9 oozLu0 ($50.00) protided in 800.
88. The fart that it lo no tlo na o o towith
d or exhibit-
04 o r lhoun In ecmeotlon rith a llr o uaIO Lmutorlal
In thlo lnot8110~, the lQbJoot rttar et the prorl80
ot soot. 86, 1.0 ., wo*m, wruuor$e, or soologloal
exhIbItion o r lmblantlon therootmot bolng lirltod
to tbooowble lo oone~otobdth l lireu8.buttho
pxwl80 do&Igaatoo aa amu& tar iu maoh typos ot
dloplaJ - whmtheroormootod with a llraw or aot - ls
we of l p-neat 8atUra.
ti the other b4ad, whom the toologioallxtii-
BItion lo lloarly not umnootod rlth l olrous, Soo.
w would 8104 apply, mad a hro b-r ($8.00) a day
, tax lo lovlmd thoroln ior #or,rday on rhloh two
rOr luoh whl0010n ore rooolwd.. Thl8 motion would
8&mu to lW0T th e
saw lrrbjootO l0 the proriO 18
8ao. 86, elm. w hare not HOD Sit to limit the oaf-
Ua#O Ot %h0 p~07iOd t0 %~@ugi~d lXhibitiOM 801 3~
wt.4 with a olrow.
Zt lo true that our oonrtrnotlon would make
olthor the.Zlf'tyDollar (#50&O) annual tm or the
!lWoDollar ($8.00) per day tax applloablo. but ti dit-
ioront~ '$.hotno aeotlonm on tho isroundthat the
-provisoJ$ &o. 85 would 8wor l porrunoat lxblblt
ail* an lrhlbltlon of a shortorduration oi time
would fell within the owora~ of 640. 26. The ox-
glhltor OT,~ *al? would k lnt&tlod to pay the umual
if the lxhlbltlonwag
tax of tlfty Dollara($50.00)
pommmat or b&the wont that the lxhlbltlonma
taaporaryho would ba entttlodto pay the Two Dablb2
($2.00) par &4y tax.
We do aot belleto tlmt tho Leglolatnro intend-
mQ that tho exhibitor of an e-1 the roar crowd
Hon. Pork8 E. KaMlohanl,page .4
ehotidba ocapelledto pay en ooaupatlon ‘ta l x1
$730.00. It lo only whore the lrhlbltloa 18 on l
temp o r a r y boelo that Soo. g6 ot Art. to49 lpplloo
ulth Ite Two DoPlar (#S.OO) por dry tax. 01 sourso;
ln ell iaotanaee,we em leeuzabgthet .I088for ad-
rimeionto the exhibitionaro lharged and roooliod.
As for a oounty oooupationfax, Art1010TO46
of tho RovlotiUlrll (Itetutoe, 1OSS. loataixu the au-
thoritytor the levylagof lwh 8 tex. It prwl4eo
in pert as Sollo
a Xa slh
mmloeloaora o o u r %o b h
a all
r.e..
the right to levy one-half ot the oooupation
tax lo+lod b thinBtato u on all oaoupatloae
not honIa otherwloo#poofall7 lxeapted#. . .*
kid rootionaleo lontalna the followingportl-
rreatprwlolont
Vho gmoralng bod]rot MY lnaorporatod
town or olty shall In 80 oaeo lery a groator
t'u oa any oooupatloathan that authorfar
b Ulo oheptsrto ba levied br the ocmmlo-
01onu8 OOQX%.'
from the lpcro quotedprwlolono It lo ol!fr
a oountyOooupatlon tax upon aon-oxompt oooupatloao
18 lrgal la the event it 6008 not lxoood one-haltoi the
amount ot the State oooupatlontax.
We find nothing In the Xar to Iadloate that soo-
logier1 lxhlbltlonr are exempt from a oounty ooo ation
tax, aad it 18 latirrlypo8elblothat luoh tare8LO
been lrvlod logallfla oertaln oopntlmo of the etato of
Toxaa.
In roepeat to oooupatlontexue lorled bJ mmlcl-
pelltlre,.we0411 4ttention to Arti 1015,Vomon'r
Annotated 01~11 Statutoe. It provldoe:
Vhe govornlng body shall aleo hare powri
‘. . l
ml. Trade taxer.
- To tax all trado8,
proroaeloao,
oooupatlonaand oalllnge,the
I
Xoa. ?uko X. YoMlohaol,w 6
t0Xi86 ot rhlqh lo not mhlbltod b$ tha boa-
stltotloa of this 8tat.r whloh tar oball not bo
oonotruod to he a tax an property.
“&a. . . .
*ST’. ?oddlor8, thoatore, oto. - To llooa88,
bx urd reguhta or 8 prose uuS provoat hewk-
ma, pobdlore, pmbro “E us and keoporo (of
E,t&g;) or other lxhlbltlono, ahowo @ad
.
wh , - To ii00tk00 t0x 0s
dlr & uo olto.
&late thortom, •~WOO, Thor.xbIbitloaa
a . . la (VndoroouIn6 ours)
Than lo 80 qwotlon ae to the lathorlty a?
a8 the ox-
mbaIolpalltiu to tax Wi ~uoupatlon~8uoh
hibltioa OS a oalt.~ Wbothrr or not ouoh OeoUpatlon
Sir bob,kon lotlod be endr~upon the ordlaanooa oi
tha malrlprllt~ la ml8f oh tba relf $8 or rlll k ox-
Iribltod.
Truotlng tbat.tho abwo fbl4 aaoworo70~
Lnwwr we ore
Yours ml-7 trult
m (BIgnod) MO4 Btout
Dlok Stout
u010tult
APFH0vxD1SHwsT Lb, us*
OlcRALD
a. bum (slgnod)
Ml-0~ ~ or TKXM