. . 

THE A NEYGENERAL 

OFTEXAS 

December 8, 1950 

Hon. Robert S. Calvert Dpinion No. V-l 129 

Comptroller of Public Accounts 

Austin, Texas Re: Application of the annual 

shooting gallery tax to shooting galleries operated in 

Dear Mr. Calvert: connection with carnivals. 

You request the opinion of this office upon the questions 

presented in your letter of October 27, 1950, as follows: 

“Article 7047, Subydivision 35, as amended, levies an annual State Tax on Shooting Galleries. 

‘“Article 7047, Sub-divisibn 25(b), as amended, 

levies a quarterly tax on carnivals. 

“A ruling by this Department has held that a shooting gallery operated in connection with a carnival is not 

covered by the carnival tax but owes the separate tax as 

a shooting gallery. 

“Some of our field men, whose duty is to collect 

this tax, are of the opinion that a shooting gallery operating in connection with a carnival is covered by the 

carnival tax and does not owe the shooting gallery tax. 

“‘In view of the conflicting opinions on this matter I would appreciate your advising me whether the 

quarterly tax paid by a carnival would cover a shooting 

gallery, or whether the shooting gallery would pay the 

separate tax. 

‘“Would your answer be the same if the shooting 

gallery was owned by the carnival owner or if it was 

not owned by the carnival but operating with the carnival on a concession basis? ” 

Subdivision 35 of Article 7047, V.C.S., reads: 

“‘From every person, firm, association of persons, 

or corporation, owning, or operating a shooting gallery 

at which a fee is paid or demanded, there shall be collected an annual tax of Fifteen Dollars ($15):’ 
Hon. Robert S. Calvert, Page 2 (V-1129) -,. 

Subdivision 25(b) of Article 7047 is as follows: 

“From every carnival showing or exhibiting in 

this State, there shall be collected in advance a quarterly tax of Fifty Dollars ($50); provided that from 

every carnival showing or exhibiting in only one county in this State in any calendar year there shall be collected in advance the quarterly tax of Fifty Dollars 

($50) until One Hundred Dollars ($100) has been paid, 

whereupon no additional tax shall be collected during 

the same calendar year so long as such carnival has 

shown in only one county during such calendar year; it 

being the purpose hereof to require carnivals showing 

in only one county in any calendar year to pay not more 

than One Hundred Dollars ($100) per year.” 

It is significant to note the language employed by the 

Legislature in these taxing statutes. By express language the shooting gallery tax is collected from every person, firm, association 

of persons, or corporation owning or operating a shooting gallery 

at which a fee is paid or demanded, and the carnival tax is collected from every carnival showing or exhibiting in this State. 

The term “carnival” has an extended signification, and 

comprehends a variety of amusements. As defined by Webster’s 

New International Dictionery (2nd Ed. 1938) it means “an amusement enterprise consisting of sideshows, vaudeville, games of chance, 

merry-go-rounds, etc.; also, an association for conducting such an 

enterprise.” It may be conceded that its signification is broad enough to cover exhibitions of every kind and character from which 

amusement is derived, including a shooting gallery. A shooting gallery likewise has a well understood and distinct meaning in its common acceptation and is defined by the same edition of Webster’s New 

International Dictionary as “a range, usually covered, with targets 

for practice with firearms. ” A carnival may be complete in all particulars under the foregoing definition without a shooting gallery. 

Conversely, a shooting gallery may, and often does, operate independentPy and without any connection whatsoever with a carnival. 

In the enactment of the above statutory provisions pertaining to shooting galleries and carnivals, the Legislature was privileged to make this classification and render both subject to taxation. 

They both may be reasonably classified as places of popular amusement distinct and separate from each other, although a shooting gallery may be one of the attractions of a carnival. 

The State occupation tax was first imposed on shooting 

galleries in 1897, and on carnivals in 1915. The Legislature last 

amended both Subdivision 25(b) and Subdivision 35 of Article 7047 
Hon. Robert S. Calvert, Page 3 (V-1129) 

in 1943, in the same amendatory act (Acts 48th Leg., 1943, ch. 372, 

p* 654), There is nothing in this act or any prior acts to indicate 

a legislative intent to exempt shooting galleries if operated in connection with a carnival. In the absence of such a legislative intent, 

either expressed or implied, we think the ruling of your Department is correct and both are subject to tax. 

Our ruling would be the same whether the shooting gallery was owned by the carnival owner or by someone else, and 

whether it was operated by the carnival or on a concession basis. 

SUMMARY 

A shooting gallery operated in conjunction with 

a carnival, either through ownership by the carnival 

or on,a concession basis, is subject to the tax imposed 

by Subdivision 35 of Article 7047, V.C.S. 

Very truly yours, 

PRICE DANIEL 

Attorney General 

APPROVED: 

W. V. Geppert 

Taxation Division 

Everett Hutchinson 

Executive Assistant 

Charles D. Mathews 

First Assistant 

By ti* 

L. P. Lollar 

Assistant