June 22, 1959 

Honorable Robert S. Calvert Opinion NO. W-649 

Comptroller of Public Accounts 

Capitol Station Re: Questions relating 

Austin, Texas to circus occupation 

tax. Article 7047. 

Subdivision 24, Series 

124-135, V.C.S., incluDear Mr. Calvert: sive. 

We quote the following from your opinion request: 

"The questions involving liability arises 

from a circus being advertised to perform in 

Texas on six successive days, the services of 

which have been purchased by a grocery merchandising concern who, in turn, for the purpose of being remunerated, requires the means 

of admission to be sales slips evidencing purchase of $35.00 (thirty-five dollars) of merchandise from said sponsor. Such evidence is 

required of each person desirous of admittance. 

"Your opinion as to whether the Occupation 

Tax Receipt is required of the circus under 

such conditions is requested, if your answer 

is In the affirmative, is the grocery concern 

or the owners of the circus, liable for the 

tax receipt." 

The pertinent provisions of Article 7047, Section 

24,,are as follows: 

"Circus and Shows.--Prom every person, firm, . . . . . association of persons or corporation exnlolting 

performances such as a circus, menagerie, wild 

west show, dog and/or pony show or show wherein 

broncho busting, rough riding, equestrian, or 

acrobatic feats are performed, or any other show, 

exhibition or performance similar thereto, or 

any combination feats are performed, or any combination of any of the foregoing, for which admission fee is demanded or received for each day 

or part thereof on which performances or exhibitions 

are given, the following amount, respectively: 

. . . . 
Hon. Robert S. Calvert, page 2 (Opinion No. m-649) 

I, .Every show or exhibition which advertises 

itself as being any of those described in this 

Section shall be held to be such for the purpose 

of levying and collecting the occupation tax 

herein provided; provided, however, that the tax 

levied herein shall not apply to any show, circus 

or exhibition not operated for private gain and 

the earnings and assets thereof are devoted solely and exclusively to charitable, benevolent, 

religious or educational purposes.' 

You have furnished us additional information to the 

effect that the circus is advertised in the name of the owner, 

which is its customary name, and that such advertising represents that the circus is being "presented" by the grocery 

concern. You further informed us that the grocery concern purchased a stipulated rnznber of performances in specified cities, 

but did not gain the right to control the method of performance, 

or the right to require additional performances, or the right 

to exercise control over individual performers. It is apparent 

therefore, that the grocery concern purchased only the exclusive 

right to admission to a specified number of performances, and 

is not exhibiting the circus. Consequently, you are advised 

that the circus meets the requirement of the taxing act in 

that it advertises itself as a circus and receive admission 

fees for each day or part thereof for which performances are 

given, and that the owner thereof is liable for the tax. 

SUMMARY 

A circus which is advertised as being 

presented by a grocery merchandising concern 

is liable for the occupation tax imposed by 

Article 7047, Section 24. The owner of such 

circus is required to pay the tax. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

JNP:cm 

By:w 

APPROVED: Assistant 

OPINION COMMITTEE: 

Geo. P. Blackburn, Chairman 

L. P. Lollar 

Robert T. Lewis 

Wallace Finfrock 

Thomas Burrus 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: W. V. GEPPERT