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# THE 

# A NEYGENERAL OFTEXAS

December 8, 1950
Hon. Robert S. Calvert Dpinion No. V-l 129 Comptroller ofPublic 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 ofthis office upon the questions presented inyour letter ofOctober 27, 1950, as follows:

“Article 7047, Subydivision 35, as amended, levies an annual State Tax onShooting 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 inconnection 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 inconnection with a carnival is covered by the carnival tax and does not owe the shooting gallery tax.

“‘Inview ofthe conflicting opinions on this matter Iwould 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 ifthe shooting gallery was owned by the carnival owner or ifitwas not owned by the carnival but operating with the carnival ona concession basis? ” Subdivision 35 ofArticle 7047, V.C.S., reads:

“‘From every person, firm, association ofpersons, or corporation, owning, or operating a shooting gallery atwhich afee is paid or demanded, there shall be collected an annual tax ofFifteen Dollars ($15):’Hon. Robert S. Calvert, Page 2 (V-1129) -,.

Subdivision 25(b) ofArticle 7047 is as follows: “From every carnival showing or exhibiting in this State, there shall be collected inadvance a quarterly tax ofFifty Dollars ($50); provided that from every carnival showing or exhibiting inonly one county inthis State inany calendar year there shall be collected inadvance the quarterly tax ofFifty Dollars ($50) until One Hundred Dollars ($100) has been paid, whereupon noadditional 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 torequire carnivals showing in only one county inany calendar year topay not more than One Hundred Dollars ($100) per year.” Itis significant tonote the language employed by the Legislature inthese taxing statutes. By express language the shooting gallery tax is collected from every person, firm, association ofpersons, or corporation owning or operating a shooting gallery at which afee is paid or demanded, and the carnival tax is collected from every carnival showing or exhibiting inthis State.

The term “carnival” has an extended signification, and comprehends avariety ofamusements. As defined by Webster’s New International Dictionery (2nd Ed. 1938) it means “an amusement enterprise consisting of sideshows, vaudeville, games ofchance, merry-go-rounds, etc.; also, an association for conducting such an enterprise.” Itmay be conceded that its signification is broad enough tocover exhibitions ofevery kind and character from which amusement is derived, including a shooting gallery. A shooting gallery likewise has awell understood and distinct meaning inits common acceptation and is defined by the same edition ofWebster’s New International Dictionary as “a range, usually covered, with targets for practice with firearms. ” A carnival may be complete inall particulars under the foregoing definition without a shooting gallery. Conversely, a shooting gallery may, and often does, operate independentPy andwithout any connection whatsoever with a carnival.

Inthe enactment ofthe above statutory provisions pertaining toshooting 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 ofpopular amusement distinct and separate from each other, although a shooting gallery may be one of the attractions ofa 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 ofArticle 7047Hon. Robert S. Calvert, Page 3 (V-1129)

in 1943, inthe same amendatory act (Acts 48th Leg., 1943, ch. 372, p*654), There is nothing inthis act or any prior acts to indicate a legislative intent toexempt shooting galleries if operated in connection with a carnival. Inthe absence ofsuch 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 itwas operated by the carnival or ona 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 ofArticle 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