March 9, 1967 

Honorable Jack N. Fant 

County Attorney 

El Paso County 

El Paso, Texas 

Dear Mr. Fant: 

Opinion No. M-35 

Re: What tax may the 

County and City of 

El Paso each levy 

on each coin-operated 

billiard table in its 

area, and related 

question. 

You have requested the opinion of this office as to 

what occupation tax, If any, the City and County of El Paso 

may each levy on each coin-operated billiard table in its 

area. In addition, you inquire as to what power and authority 

the County and City have to levy and collect an occupation tax 

on each not-coin-operated billiard table. 

Article 7048, Vernon's Civil Statutes, in pertinent 

parts, provides as follows: 

"Each commissioners court . shall 

have the right to levy one-half of the occuvation tax levied bv the State won all 

oc&pations not herein otherwise specially 

exempted; . . . 

"The governing body of any lncorporated town or city shall in no case levy a 

greater tax on any occupation than that authorized by this Chagter to be levied by the 

commissioners court. 

throughout.) 

(Emphasis supplied 

In 1959, the Legislature enacted Title 122A, TaxationGeneral, by which it provided a comprehensive enactment by 

rearranging, revising by amendment, and repealing certain 

statutes. In Section 7(b) thereof, a list of statutes is 

expressly repealed, among which are a number of sections of 

Article 7047 and in particular, Articles 7047a-2 through 

7047a-18, the Coin-Operated Machines Tax. There was no 

authority to tax not-coin-operated machines in Article 7047 

at the time of its repeal in 1959. 

- 163 - 
Honorable Jack N.,Fant, Page 2 (M-35) 

should 

Title 122A provide@ in Section 3 that the enactment 

be construed as follows: 

"With respect to the provisions of 

this Act which tax transactions subject 

to taxation by the State prior to the effective date of this Act, this Act shall 

be considered to be the equivalent of a 

revision by amendment even though it is 

in the form of an enactment of new law and 

repeal of the old law. This Act shall be 

construed to make a substantive change in 

the prior law only where the language of 

this Act manifests a clear intent to make 

such a change." 

vising 

The caption of the Bill states that it is 'An Act re- _- 

and rearranging certain statutes of Title 122 'Taxation'" 

and the emergency clause states, "The necessity for revising 

and rearranging the taxes referred to in this Act . . ." 

From the above guides to construction and from the 

canons of construction under the general law, it is abundantly 

clear that the controlling factor in interpreting the statutes 

in question must be the legislative intent as evidenced from 

the entire Act, including those statutes brought forward and 

amended or rearranged in Title 122A. 53 Tex.Jur.2d 191, 

Statutes; also, Sec. 130; p. 229, Sec. 1.60, Statutes. 

It Is, therefore, necessary to examine the wording of 

the particular statute in Title 122A to see if its language 

"manifests a clear intent to make . . . a change" in regard 

to the authority of counties and cities to tax coin-operated 

and not-coin-operat,ed machines. 

In Chapter 1 of T,itle 122A, entitled "General Provisions," 

the Legislature set up provisions which govern all of the 

specific kinds of taxes with which the Legislature,dealt in the 

following Chapters 2 through 23. In Article 1.09, being a part 

of Chapter 1, the Legislature specifically spoke as to the 

taxing authority of counties and cities, as follows: 

"No city, county or other political 

subdivision may levy an occupation tax 

levied ~by this Act ,unless specifically permitted to do so by the Legislature of the 

State of Texas." 

- 164 - 
* ;.. 

Honorable Jack N. Fsnt, page ,,3. (M-35) 

It Is thus evident that this limitation was intended to operate on or govern the kinds of taxes ,speciflcally 

dealt with in the other Chapters of Title 122A. 

In Chapter 13, Article 13.02 (1), the Legislature 

specifically dealt with coin-operated machines and billiard 

tables, levying a $10.00 tax thereon and specifically permitting both counties and cities to levy an occupation tax thereon as follows: 

11 

. . . Provided.that all counties and 

cities within this State may levy an occupation tax on coin-operated machines in 

this State in an amount not to exceed onehalf (3) of the State tax levied herein." 

In Chapter 19, Article 19.01, the Legislature specifically dealt with and levied an annual occupation tax on 

certain miscellaneous occupations, and in subdivision (lo), 

not-coin-operated, Billiard Tables, a tax of $5.00 for each 

billiard table was levied, specially permitting or authorizing 

cities and towns, but omitting counties, as follows: 

"All cities and towns . . . shall have 

the power and authority to levy and collect 

a tax, equal to one-half (a) of the amount 

herein levied a . 9fl 

It is thus seen that the legislative intent is evidenced 

by failing to permit or authorize counties to tax not-coinoperated billiard tables or machines. Under Article 1.09, 

Taxation-General, before counties may levy an occupation tax 

on same, such specific permission must be authorized by the 

Legislature. 

Giving the legislative intent controlling effect from 

the above statutes, we find that such clear intent was manifested by the Legislature in failing to grant to counties the 

authority to levy an occupation tax on not-coin-operated 

machines. 

SUMMARY 

Under Article 7048 and Articles 1..09, 

13.02(l) and 13.14, Title 122A, TaxationGeneral, Vernon's Civil Statutes, both cities 

- 165 - 
Honorable Jack N. F.ant, page 4 (M- 35) 

and counties may~each levy an annual occupation tax in an amount not to,exceed $5.00 

on each coin-operated billiard table in their 

areas. 

Under Article 7048, Articles 1.09 and 

lg.Ol(lO), Title 122A, Taxation-General, 

Vernon's Civil Statutes, the cities do have 

the power and authority to levy and collect 

an annual occupation tax of $2.50 on each 

not-coin-operated billiard table in their 

areas. 

Under Article 7048, Articles 1.09 and 

19.01(10),~~counties have no power to levy 

and collect a tax on each not coin operated 

billiard table in their areas. 

ney General of Texas 

Prepared by:Kerns B. Taylor 

As~s.i'stantAttorney General 

KBT/lr 

APPROVED: 

OPINION COMMITTEE ,." 

Hawthorne Phillips, Chairman 

W. V. Geppert, Co-Chairman 

W. E. Allen 

Arthur Sandlin 

Gordon Cass 

Wade Anderson 

STAFF LEGAL ASSISTANT: 

A. J. Carubbi, Jr. 

- 166 -