OFFICE OF THE AmORNEY GENERAL OF TEXAS
AUSTIN
Honorsble 0.0. H. &Shqtpud
Comptrollerof PuUio Aaoounte
humtin, Taas
4rtiols~‘7~7.-3 pmtd*6 thrt awry emerr H thmt
term in dofined, w&6 elma, 0cuMols* pO66eam8, olrhi;bit#bi8-
plwr , or r&o &_mitr to be athlbi$ad cw di#D;llrrd in thio 8t8t8
u&y 4OiWOp8r4%4d m8ohin4 ahall pay th4 tax r8t out in the #oh@+
ul*8 that follow. Buie8 l(b) lwler a iae or t8X of 82.50 on
lw3h *S8l!ahtIudiclO or iam% aOiZbOpcl?8t8d Mahin8* WhOX8 th8 8Oin
f48 or token used OX whioh my be UN4 ig th8 O$NPatiOiI th.tWt
la Me of the valuerin 4310848of ene 08nt 8n4 not cu888lin#$ i1V8
oults, or re~ssantr a reluo l!J8XWM8 or one oelltMd aot aaaod-
lag fiT0 oante.
I
iiOA. GM. il. Sbepywd, ~68 2
ATtlOlO 70&78-2 d8iinom t&O twm %mrahmadlmm or
aIlSi 4Oim-Op8Y8t4d 886hiA8= 8pd mp86itiS81lj &iTWi448 t&t
r8diOm 8~8 vlthin meld
inolutlrd tm.
2.
Arti ?ob?a-L d8iioem 413 *onn4P 8aQ 6m Wparatop
8m fOtlO%J:
"(a) 'El'6
tWa '01IRW' a# us.4 hweln I'h8lliman end
h6lt&8 My p8rS@a, iAdiVidua f&1 ,m,o o a p a a l
y,
mmoefatiar
OX OWp OS8tiOIl
OUIiticOX:h 4 Viw th4 OI’TO,00X& 36201
8M a , @a w
E8a tW p0m48SSi44 Of Uy ‘OOb-OpW8td i484hfn8 ik3 thga
stat8.
"(b) The t-3 *~p4?8tOF' am umed hnr4Fa mh8l.laa
8114inolud8 any p8rmoI1,dra, collpa~y, amsoo:atloeor
oorpotatianwho rrhlbitm or dlmplafa or pwmlt# to bm
exhibited or dimglmymd ta hi8 Or it8 plaO8 a? b$@%A8#8
or UPOA premisea an&n him OF iOa omtrml, r4 **Oh-
op4rate4m?taohina* in thl4 Stat8.m'
You state in your lmttmr that It is bmiag oa&mnded
mush o&hOpeTata4 TadiOm Urn not lubjmet to the tax ‘b8SSP#m
tha radioa mre not lo 4 publio plaO8,ia th8t the tourist ooart
or hot41 ~OQIQbom6mem th8 print8 h-8 02 the gummt.
die t@ee vlth them aontaticm.
a a na o l lit th8SWJ8S
of a tOuri#t
ootlrt or hot81 room emu8 the moia-op4rmtd idiom
inmtmllm&$n the OOurt OF ILOQBL,thea ha is th. lSWil8P* l8 that
tomn is (YniA6.0in SubdlVlmlaa (8) of Artiole *47a-P, for ho
not aaly owns t&e radios hat h4a the mue, oontrvl,88a&a#rmt
and po88888loa OI them. R8 18 also th8 *operator*em that tam
is dnilasdin mub4lvimion (b) Oi the -4 ertiolr iOx the rO8SQII
that he exhibita w aimp muoh re4lom IA htm ptioo or bumi-
asmu or prdmss au4w him moontrol. Th8 mntirm hotel Or toPlri8t
mourtm inoludlngthe roa~s,aPdsot r4r8ly th4 pub110 lobby, 1s
the plaao or bumlnasm of the owner ) an4 the xooaa SAd aourts
mYan though rent46 41'4tud.? tlis0OMXOl. %.Xti01~ n&78&3
J.4~14~ the tax l’sf4rr4d to 8bOle On 'Wary "Ownw" who -8,
4Ofitld8, JHNM~OQI)8, exbibitmox 4lmplaym a *mer6hm&imo or
mum10 uoin-operatedmaohinm*. Tn our eplni~nthe owasr o? e
tourist court or hotel who ovnm tkm ooin-opmratmdrrdloe la-
mt~lleb therein, 0~8, aontrola, pmm~m448, sxhibibm on4 dim-
/ ~14s thdm am @AAt~J!&8tsdby the #t8tUt84. Thara Lm nothing
iA 8Ay Oi the d~iillitiOR8, taring pxotirtona,a exemptimm
from the tax 88t Out in Artialo 7@C7m-lr that uotid exoludo
or exs;~pt fro3 the tnx mu& aefi%-@pmF+tk!d ~4diOS b tOWbIt
6ourts w hotnl roomm. 46 tk4refwe atrsaer your fir8t qum8tian
iA the ~ffiXt5S%iVta.
Untitled Texas Attorney General Opinion
Combined Opinion