Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN ¬able Owe CGaptxollerof AUStia , Ter.w Wm awrd 18 held Thurude7 night at up- prox&ute t-8 b;EO, 8rW, or 8140 and lr adtrrtlsed on our oordr YE buin(: hefd butweon 8 and 0 Uue to thn tlmeiof plcturer, *iah will vary S or 10 iainutor. ht the tlaa ths award lr held theatre rtnpa oyerotlon~p4opla an 8110~4 to corn in thr theatrb lobby and peoglr It&J k, thrlr aare) otherp8oglowho have rigned a qualifloatfonoerd lN repro- sozkd br t:dr rlgneturason CLT&~~ a11 theue people acntforu:d hare not ,-eldaar kind ot ad- mlasloa. Feople who deeire to see the plotura lntertslnmanfan the osly onea who hare pal& an7 kind or cd..p”Lim~~. When the erard U held, tho index qud- .~locrtlonocrds ore ahook6d to 018 tr winner RAE ueilrled. fr the *lnnw la ln the fro. QUSL 4 ricdtfm list, it 16 lmouaca lsd they hate until 10 Y.3. to elnlm the lw-d. 9h.y :g,+z;ed by telephom or other ruah mall- xr then IS uo wlaaor in the uolltloaticn oarda, the aarii r t?kowinmu fI oaLied & thr thectn, thu Iobby, ~4 in rroat or the t!mnttrI lf thr aersoa ia la uiy or thorn place8 ba ham S nitmat to alain:tba award, acd 18 allouod to O&O in the theatrm dmm tho alrla to the itad, mh8rm ?ka aui “,~~l$h~ award fmo without any gaysant of . nRu nwabsr or pooylb, who pay admirslon Eoaorable ao. B. Sho.pard, psfp S - gt?mtmttz aupab on tlm typa of plctw, . "I rould lib to o&8 to you thlr dtk, fatmary 4, 1040, mmdb7 nlghta On our frw qu~llslmtion book w bBd mv frma qualifb ottlonu, 55 lx+lobby W in oura this total caf885 peopleptrtfolpatod frm. In the tbatn proper ua bud SST paid dml~aloam~ botfor than 6Oj purtlofpntlneis-am. ?hL ahoak uw rlmo nmdo at How JWaunfalr Look- bart, 1~84 Ommlor sad bettor than d$ pea- tioipatd *80 in thO80 ditr 0r w lwttif3is. lW8 mm ratlo prevrlls at mr otherthaatrbr who mm hold- oaah nlahtr. ,A parrm doea aot clga the i4ontlSioa- tion reglrttrbut one** ‘But lw east purltfy and alp thr quail- Oatiolb aardr one0 t wsok lu order to b0 lllgibla for the arced. qe ret arid8 $rS.OO par reek ior adror- tie138 ma payment of dlvldendlnQ allow all of our altlnenr Mm c~ro to prrtlolpate,tab part. If a pcrroaII*39t ~wirira or prtrent, the ext.& Is sarrlodmer tsr the mxt mh. &nd the addttloml $Xi.OO is added to the award .” You further edrise that dtlrlngthe WrIOd of tisa thst tt* cperWm of suoh theatres hate beon Sol- loubg turn plaa, thr~hate ?tld cruta total ef W prize@ of u3lah nut&bet 47 were %os by parilonn ubo bad paid a&ah&on, EL! by pr8os@ who had est paid r&ah- rlonr and lb by perBoa@w?ma th opmmas 0~~14 not drflnitrlydetomlne troxt!smlrmaor wbthar they bad or hod not pal& m tdzlstlontot. Art?alo 7C4Tt, Tarnoa.8Cl~il Statutes, road8 la part da toUmra “(t) ItToryportm¶, firm, or OO~J'O?St~~ om- auouin~I theatre, plr0. OS aamraaent,or a ny b ueh rlnta e lnoonaootioa with r p r la th e o Q.r r otfo felio a ahQr iuinth e fo r m OS 8caoy or 8aaothlagof valu8 N offan or g1r.n to am m mm ~atrorirof ueh hxc8 8boving the anouat of mmoy no glron ln p&8*, en4 tlm *ahO ot al). prlaw or a wa r d8 lo &an in oorarotlon with ash bru- lnmr duria& the mtt prcroa&l~ aath. “(b) There 1s hwaby Istir 8 tcr lqml to tnmtr per oont (40%) or the +alu* of all 8uoh may, pritre,and mm48 glru,.in ocmneotlan with thm operrtloaof lsoh an4 rll of the foreg3ine budn~rs l .nterprlus, 8nU ct thattime or cakiy the report to the Caiptroller ot Fublio itccourita, t&o cunor or operator of any cue& budnor@ r!W.l pat to the Mate Trossurersuch tax tlpanthe total amount 0r money, grime, and mmlrrdr80 tiltan during the next precedingncinth8 l l . Tat nguert our opinion a.6 to dsother 6uoh 605 rim tax ~KJBaclttarad upon tbr msrdng of theu prlur & y the crifilth Thontml. h0 OSUr.fl&l raOt& khiOh XiU&t,dSk t0 mAaeT thlr trx rtatute oQeratlv* on * taot *ituatloa are4 (1) 8 rlu 8tut bo 0rw0a or Y4 toa may in oommo- tion vi P th tb opwetloa d 8 theafro, plaeo oi asme- aeat of buoinmry (8) tha prim mrtotbe offw.4 or given to one or pax-0 patroaethereofsad not &.lrm to 811 p*tron# rho ha+0 sib eia mxis ohargo ror t&o oa- tartaiA8ont. ¶%a fir stleseatl8.l i# 8etirSl*& p$;rg~~~ In hOtO 01 gi?OA# II~IZV~~, 8 prize 18 Ofr8T.8 . Iionor*bl6Cao. E. Sheppard, pqr 6 oonnrotloa with the oparatlan of l thortn. m0 noand b8~0ntiai 10 iilnni6~ 6fdi6ri0a in that then Iahcror la tbu f8Ot8, 06 prrnnte4 to us, tbo preunoe of thorr In tba thoatn at the tLiu the prlu I6 ofmnu aa4 ~ivon, who bwe pia on ad- aidon abar@, rho ln3 8dmltt~ai~ pm066 of tb th6atr6, 66d rho 6n 0rr6rea 06 ~lr0n the and ~67 prize vbloh, rhea given, will not hata bcea &i+ea to ali atroar r* hate pal6 th e lm charge r0r tka latorta PQ8OAt. ma er suoh fa8t.6, aoosrmrllj l prize is or- iered to oam or mm patron8 and aa or oanee, k &WA t0 On0 at then. Thio bclng a #sot, the add&l tact that other CBJ be eligible ror the priz.6ma a7 at tlnsr rscolra it, who arr7 or acay not be pntronr within tbo pwvloo 0r the 6tatut0, rhloh quostloa it 18 not neootsctry tbot be pat6 upon, do66 not olbainak the foot that the prlu 18 affsrr~dand ~7 be &ten to patron8 In6140 the theatro. It 16 obvlm?i tket it tin mr* oHwin& or tka prlu to those outslda the thaotra vesa suiflaiantto rmndmr the statute lnop*rutlr8, aotalU:atan& th8 gvlre is ~i&wl~,ofrcmd and mty bs &ten to t!.oao ubo al.0 cbaitta6l7petront, a A6txid ai evading the rtatuto would thmeby be CrO&tOa. ktoh a mthsd nay A& be &MO- tloned nhere them 1s no lrnguage la tba 6tatut.e lcaloat- 1.~6a 1aglrlr;tltefafsnt that the tax rould mture oalf ii tba pricemm efreredor slron to euoh vatren6. s6g:*7w To the ooatrar7 hovvvor~ th6 l&n- s21aste6 the lrgiriatl.. latent that tha tax 18 satwad If the thoatrm oiler6 or cLve6 a grlcn to 6 patron, lrrcapeotlva or thv ract