i
OFFICE OFTHE ATTORNEli GENERALOF TW
AUSTIN
Hon. Geo. H. Sheppard
Comptroller of Public Accounts
Austin, Texas \. :
Dear Six-r
opinion HO; 0-7476
Re: Under the revisions of
Article 'f
& 1 televisedCivil
Statutes wikk the out-of-
State coilecting and cokuercial
agencies be assessed the gross
recei ts tax as provided under
said irticle. And a related
question.
.
You requestinyour letter-of October 22, 1946, the opinion
of this department upon theWt.gnestions in your letter, based upon
the facts therein, which we quote as follows:
~ArtC9.e 7061% C. S. provides as follows:
*WEach iW.ividual,icompany,corporation or associa-
tion, ormiilg,
operating,managingor controll@g any
collectingagency, cmrcial ency or commercial re-
T s State, and charging .
porting credit agency Hithin th
for collectionsmadei or business done, or reports*made '
shall maWquarterly, on the first days of January, April,
July and.Cetober of each year, a report to the Comptroller *
under oath of the individual or of the president, treasurer,
or superintendentof such company, corporation, or associa-
tion, ahouing from business done within this State the
gross amount received in the payment of charges for collec-
tions made and business done and re orts made during.the
quarter next preceding. Such indivEduals, companies, cor-
por&tioneor associations at the time of making said report
shall pay to the Treasurer of this State an occupation tax
forthe~quarter beginning on said date equal to one-half of
one per cent of scud gross reaeipts as shown by said report.*
*No. 1. Collecting or commercial agencies or individuals
who have offices outside of the State of Texas send agents
into Texas who make contracts with Texas merchants to collect
their delinquent accounts; the accounts and contracts are
I..
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