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 

rroat SOUP latter 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-2 provldrr In part: 

*(a) The term 9~ner* a6 wad hOrain shall mah and 

lnolude any pereon individual, firm, oompany, aesooietlon 

or oorporatlon own i ng or kavlng the oars, oontrol, -agelgent or 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 &my bm utlllmmd 

in oolleotlnis thb Shtm kuu thumon. l’ho rmmmon for muoh 

to taxem on ooln4tlrlo 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 

Thtia newtu o p a r l oear~d quudom them copma& upon 

whet&r & not thm cwaor of 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 ma r h, c mo vo rWu, tlf +uo l h :, p uo o a o wee dWa a he eorinlti0n or ~0pontw,* aud doer wli NX riOhln map of &ho roqablter 

whloh oolgemo am “emna&$’ ho iu riot mbjoot to t&m ta. )[h ordor 

to bo of 00118 Jmlp 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%mln wordm owtrba in $ho 

Uefhltlaru of Vwamr* w.I nopormQw,a a8 ummd in thlm As& 

Uobm&or*m Rmu Xntunabiadur Dlmtloaa~, 8ommd xdi*fmn, 

doflnmm %implmP am *ta 8-d bmfoxm the via; to m&lb&$ $0 

the al&%, or &a %he mlad; 40 mnlf*ott to 8hew or dlmelUe.~ 

1% wmm hold fn tho #mm & Nmh* v; Mlibx -loEnt 

Corporation, 20 P. (ad) 768, t&at *to mzhll#it a thiry wmnm 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