OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

Honorable W. P. Sexton County Attornay orange County Orange, Texas

mar Sir: Opinion No. o-61

we haTO ~ten oarsful for our opinion oonoemi~ t above motion8 of the oaptlo 

### rroatSOUPlatter a8 folla8:

“ If, when the Coun given year it lnoorpora and atmom *An the Stats on the County

’ cl tehfole ior it8 tax ratrm for any sohdule of tar **rat.8** hr aaount **ool.lsot.4** by to oooupatlon~tax 1n unty ovsry right and

‘8 part of the tax
0 or buslnees liable r0r the the plaoo regardlom of who Tax 

### Oolleetor or enforolng

., V. A. C. 3.‘ read8, in part1 isaioners Court

. . to levy one-half . shall have the right

of the oooupatlon tax levlbd by tlm Skto upon all oooupatfons not herein otherwlm egeol6ll.y levied.

. . .*~asoveble W. P. sexton, pago 2

Artdole 

### 7027a-2provldrr In part: *(a) The term 9~ner* a6 wad hOrain shall mah and lnolude any pereon individual, firm, oompany, aesooietlon or **oorporatlon** own ng i or kavlng the oars, oontrol, -agelgentor possession of eny *coin-operated maohim' in this State.

“ (b) Tha torm ‘opantor aa used &rein ahall maas and fnolude any parmn,:~ rlrm, oanpany, **anaoolatlon 0**  **r** oorpuratlcm who exhlbita, dlaplaya or partits to ba sxhlbited or dlaplayad, in tia or its plaoe of buslnaaa 

### or upon **premlaer** under his or ft8 Oontl’Ol, asp **'ooia-o~emtad** mohlne’ In thfa State.’ 

### Artlole p47a-3, 8. 

### 4%.0, S., reac¶s

### in part: VWary ‘owhsr* aa 

### that Corm Is heralnabon dsilnad, who 01~8, oontrola, posmsseis, axhlblta, dIsplys, 

### or who B twmlte to be exhlblted or dI8playeQ Is thIu Stats any ooIn-Oparated niaohlaaa’ aI) that tarin la defined herein, shell pay and then la hereby levlod on avery 

### ooin-epewted 5laohlne

a& detind 

### In this Aot, 8XOOpt suoh as ax-0 e-ted harefn, **an annual**  **oaoupation** 

### tax 6oterfned by the lollerlag sohedulor ”

. . . 

### *Prmldo4 that 

### nothlrag herein eh&ll paevent 

### the ***operator*** of auoh maohises frcuu pafing tha tax 

### levied In thIr **Act** for the aooouat of **the** *tmner* but the paysant of awh tax **by** mob o:@rator or other parson ahall not rellsva the owner troa the reaponslbflity of eo~lyIng rlth all **protidans of**  this **Aot** inoludlag the kae#&g of the rooortlr raqulmd herein.w Article 

### 7047a-5,V. 

### A. C. 8.. providesr wFvery ooln-operated **maohlne subjeot**  **to** the payment of the tax levied herain, and upon whloh the safd tax has nqt been paid aa provided herain, **Is hereby**  **dsolared to**  **be a**  puXio nuisanoe, and my be salesd a,nd destroyed by the, Comptroller ai **Pub1I.o** Aooounts, his agants, or any law enloruing aganoy of this state 86 in auoh oases made and provided by law for ths aelourr **rOd** destruotlon of oomon nuisanue8.y

### 499



### Smnweblm W. P. Sorten,pmdm 3

We 

### arm of thm 

### splaloq 

### that thm 

### rbhtm given 

### the 8tmtm undmE the moation 

### of the 1mw dmmlim&with the tax ma oofn-opuatod anehlnrm 

### ero only thorns thmt &mybmutlllmmd in oolleotlnis thb Shtm 

### kuu thumon. l’ho rmmmon 

### for muoh to taxem on ooln

### 4tlrlo 7W?e-3, mupzm, 

### l*+iem t&m %mx tmdor 

### moamldmrm- *ian apoa &he

wmw~ mm 80 4oSlnod. The *opue8oob aa 

### t&t turn 

### ~iamwmlm not 

## l ubjmmt to this Sax but OWA 

### lf hm mo 'dulnm, pmy Thtianewu

toparl

oear~dquudom 

### them copma& upon 

### whet&r & not 

### thm cwaorof a bualaoma 

### la rhioh thmo rmhlnom 

### are Saomd oea~ wf%h%n thm dorialtlmm ef l 

### WWF OT mepormtOl.* 

### i Tu. w0ele dopond, 

### hmwv*r, upa the rnoc8 

### *fmwdhg wah 08a0, .+a &hum um are ummblm to 

## l ~moiiiam3.i~



### ULlwr ywr ta&ry. 10 un mar,

hcmovo r,

Wut lf+uoh

l:, puo oa

owee dWa ahe

eorinlti0n or ~0pontw,* 

### aud doer wli NX riOhln map 

### of &ho roqablter whloh oolgemo am “emna&$’ ho iu riot mbjoot to t&m ta. )[hordor 

### to **bo of**  00118Jmlp te you in dmtonrihla& whioh ohm8 mumb 

### a pormmn oonom wlthln, wo 

### arm 8ottLry for$keos$mln 4otlaitlmmm umod by 

### the oourlim

and 

### loxloo@wphorm or 

### omr%mlnwordm owtrba 

### in $ho 

### Uefhltlaru of Vwamr* w.I nopormQw,a 

### a8 ummd in thlm As&

Uobm&or*m Rmu 

### XntunabiadurDlmtloaa~, 8ommd xdi*fmn, 

### doflnmm%implmP am 

### *ta 8-d bmfoxmthevia; to m&lb&$ $0 

### the al&%, or 

### &a %hemlad; 40 mnlf*ott to **8hew or**  **dlmelUe.~**

1% wmmhold fn 

### tho #mm & Nmh* v; Mlibx -loEnt 

### Corporation,

20 P. (ad) 

### 768, t&at *to mzhll#it a thirywmnm to l 

### hk it; to the WH rffmmt wm8 

### tbr' holding in Pfmitfu v, Sumo, 

### 73 MO. 245. l!mvSu dofioom 

### *oxUblt* m8 mimmnlng Wc.pradwo a thing publloly 

### to thmt it =r bm $mkmn po8mmmml8n

### of OI! l m~mod." ~The WON **“ ahlbited,**  **”** mm nmmd in the 

### ohrgtw p(uIImhlmg.w, "18 intended 

### to ml~lfy thm mg#,of dimplmrfr# ths bank 

### tar gmmim for the purpow of obtmieimg brt$or+;* Artiolo 

### 62) Vernonem Ana. Penal Cbde; Oallimmn v. 

### Statm,U6 8.R. (28)&I,

Mpo own* lm to have gmod lmml 

### title thmrmko. 

### StaOo 

### V. Lowry, 

### 77 N.2. 728, 4 L. I?. A. 

### (N.S.)528k

### 500