Honorable Robert S. Calvert Opinion No. WW-559 

Comptroller of Public Aocounts 

Capitol Station Re: Applicability of the 

Austin 11, Texas Ocoupation Tax levied 

by Section 31, Article 

7047, Vernon's Annotated 

Civil Statutes, to rodeos 

promoted or produced by 

Dear Mr. Calvert: specific sponsors, 

Your request for an opinion reads as follows: 

"The Occupation Tax Law provides: 

'From every rodeo exhibition wherein bronco 

busting, rough riding, equestrian, acrobatic 

feats, and roping contests are performed or 

exhibited In which performers reoelve wages, 

salaries, or other remuneration other than 

prizes awarded to winning contestants there 

shall be collected by the Comptroller a tax 

of Ten Dollars ($10) a day or part thereof on 

which such rodeo Is held or exhibited.' 

"There has been furnished my Department an Opinion, 

No. o-1511, dealing with the question as to type of 

contestants, none of which were professional, setting 

out exemption. 

"The question now has arisen as to whether the exemption 

applies when the rodeo Is promoted or produced by any 

of the following sponsors: 

(1) An Association composed of business 

organizations. 

(2) State or County Fairs. 

(3) Sheriff's Posses. 

(4) Chambers of Commerce, 

(5) Benevolent or civic clubs. 
Hon. Robert S. Calvert, page 2 (WW-559) 

"We shall thank you to advise us the correct 

answer to this present question. There Is no 

litigation pending involving the answer to this 

request. 

Attorney General's Opinion No. O-1511, to which you refer, 

concludes that rodeos are exempt from this occupation tax when 

1) they are conducted for social rather than profit purposes 

and 2) amateur rather than professional performers appear therein. This opinion was published in 1939. At that time, Section 

31 of Article 7047 read as follows: 

"Rodeos. From every rodeo exhibition wherein 

broncho busting, rough riding, equestrian, acrobatic 

feats and roping contests are performed or exhibited 

for which an admission fee Is charged or received, 

a tax of Ten Dollars ($10.00) for each day or part 

thereof such rodeo is held or exhibited. This shall 

not apply to rodeos owned by private individuals and 

used only for training purposes, or In connection 

with agriculture fairs and exhibitions." 

In 1943, the legislature amended this act to read as set 

out in your letter quoted above. 

This section as amended Is clear and unambiguous. The 

sole criterion for imposing the tax thereunder is that the 

performers receive "wages, salaries, or other remuneration 

other than prizes awarded to winning contestants,. . . .ll 

In the light of this wording the identity of the sponsoring 

individual or organization would seem i.mmaterlal in ascertalning the applicability of the tax. 

-- SUMMARY 

The Occupation Tax codified as Section 31, Article 7047, 

V.C.S., Is applicable to all rodeos In which performers receive 

wages, salaries, or other remuneration other than prizes awarded 

to winning contestants, without regard to the identity of the 

sponsoring Individual or organization. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 
Hon. Robert 3. Calvert, page 3 (W'W-5%) 

APPROVED: 

OPWION COMMITTEE: 

Geo. P. Blackburn, Chairman 

J. Arthur Sandlln 

Wallace Finfrock 

Riley Eugene Fletcher 

Robert Lewis 

REVIEMEDFOR THEATTORNEYGENERAL 

BY: W. V. Gappert