HonorableRobert S. Calvert OpinionNo. WW-559

Comptrollerof PublicAocounts Capitol Station Re: Applicabilityof the Austin 11, Texas OcoupationTax 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 OccupationTax Law provides:
'Fromevery rodeo exhibitionwherein 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 contestantsthere shall be collectedby the Comptrollera tax of Ten Dollars ($10)a day or part thereof on which such rodeo Is held or exhibited.' "Therehas been furnishedmy Department an Opinion, No. o-1511, dealingwith the question as to type of contestants,none of which were professional, setting out exemption. "The questionnow has arisen as to whether the exemption applieswhen 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 thispresent question. There Is no litigationpending involving the answer to this request. Attorney General'sOpinionNo. O-1511, to which you refer, concludes that rodeos are exempt from this occupation tax when 1) they are conducted for social rather than profitpurposes and 2) amateur rather thanprofessionalperformers appear therein. This opinionwas published in 1939. At that time, Section 31 of Article 7047 read as follows: "Rodeos. From every rodeo exhibitionwherein 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 individualsand used only for trainingpurposes, or In connection with agriculture fairs and exhibitions."
In 1943, the legislatureamended 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 thanprizes awarded to winning contestants,.
. . .ll In the light of this wording the identity of the sponsoring individualor organizationwould seem i.mmaterlal in ascertalning the applicabilityof the tax. SUMMARY -- The OccupationTax codified as Section 31, Article 7047, V.C.S., Is applicable to all rodeos In which performers receive wages, salaries, or other remunerationother than prizes awarded to winning contestants,without regard to the identity of the sponsoring Individualor organization. Yours very truly, WILL WILSON Attorney General of TexasHon. 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