. I 

THE Y GENEEAL 

July 26, 1961 

Honorable Robert S. Calvert Opinion No. NW-1097 

Cpmptroller of Public Accounts 

Capitol Station Re: Whether an admission tax 

Austin, Texas is due under Chapter 21, 

Title 122A, V.A.C.S., as 

to the fifteen stated 

Dear Mr. Calvert: situations. 

You have requested an opinion of this department as to whether 

or not an admission tax Is due under Title 122A, Chapter 21, Vernon's 

Civil Statutes, in each of the following situations: 

” 1 . 

“2. 

“3. 

” 4. 

.*::--- #%w*. 

“5. 

Admission charged for entrance 

into Longhorn Cavern or other 

like natural phenomena? 

Admission charged for admittance 

to a baseball game not played as 

part ,of the regular athletic program of a state school or state 

university? 

Admission charged to any athletic 

event not held as part of the 

regular athletic program of a 

state school or state university? 

Admission charged for attendance 

at an athletic event held in a 

public school or state supported 

university facility~ where proceeds 

go to a private person, firm or 

corporation? --i.e., where the 

Stadium faqilities are leased by 

other then exempt organnizations 

for a cash consideration? 

Same facts as in 4 above, except the 

exempt owner receives a percentage 

of the admission charges as a rental 

fee? 
Honorable Robert S. Calvert, Page 2 Opinion No. WW-1097 

‘f6. 

“7. 

“8. 

“9. 

“10. 

"11. 

"12. 

“13. 

“14. 

“15. 

Admission charged where performance 

(football, baseball, etc.,) is by a 

profit making organization with net 

profits to an exempt organization? 

Admission charged to witness a 

rodeo? 

Admission charged to a privately 

owned swimming pool or bathing 

beach? 

Admission charged as an annual 

membership fee to a private 

swimming pool or bathing beach? 

Admission charged to enter into 

and for use of the facilities of 

a 'fishing pier'? 

Green fees paid by members of a 

County Club or Private Golf Club? 

Green fees paid by or for guests 

of members of a County Club or 

Private Golf Course? 

Green fees paid at a public golf 

c our se? 

Admission paid to witness a horse 

race? 

Admission to a fat stock show?" 

The law applicable to all of these questions is contained in 

Article 21.01 and Article 21.02 of Chapter 21, Title 122A, V.C.S., 

herein set forth: 

"Article 21.01. Reports Required. 

"Every person, firm, association of 

persons, or corporation owning or operating 

any place of amusement which charges a price 

or fee for admission, including exhibitions 

in theaters, motion picture theaters, opera 

halls, and including horse racing, dog racing, 

motorcycle racing, automobile racing, and 

like contests and exhibitions, and including 

dance halls, night clubs, skating rinks, and 
. 

Honorable Robert S. Calvert, Page 3 Opinion No. WW-1097 

any and all other places of amusements 

not prohibited by law, shall file with 

the Comptroller a quarterly report on 

the twenty-fifth day of January~, April, 

July and October for the quarter ending 

on the last day of the preceding month; 

said report shall show the gross amount 

received and the price or fee for admission; provided, however, that the report herein required shall be made upon 

the day following each amusement, exhibition, entertainment, or contest, when 

such amusement, exhibition, entertainment 

or contest is not held continuously at 

a regular fixed place or establishment; 

and further provided, however, no tax 

shall be levied under this Chapter on 

any admission collected for dances, 

moving pictures, operas, plays and 

musical entertainments, all the proceeds of which inure exclusively to 

the benefit of State, religious, educational or charitable institutions, 

societies, or organizations, if no 

part of the net earnings thereof inure 

to the benefit of any~ private stockholder or individual or for any type 

of exhibition or amusement conducted 

by and for which all of the net proceeds 

inure to the benefit of a nonprofit 

corporation organized and chartered 

under the’ laws of the State of Texas, 

for the purpose of encouraging agriculture by the maintenance of public 

fairs and exhibitions of livestock; 

and provided further, that entertainments such as motion pictures, operas, 

plays and like amusements held at a 

fixed and regular established motion 

picture theater where the admission 

charge is less than One Dollar and 

One Cent ($1.01) per person, and where 

no tax is due hereunder, shall be relieved from the filing of a report 

and the payment of a tax levied under 

the provisions of this Chapter. Said 

person, firm, association of persons, 

or corporation, at the time of making 

such report shall pay to the Treasurer 
Honorable Robert S. Calvert, Page 4 Opinion No. W-1097 

of this State a tax in rates and 

amounts as hereinafter provided. 

"Article 21.02. Tax Imposed. 

"(1) There is hereby levied a 

tax of one cent (l#) on each ten cents 

(lOq!) or fractional part thereof paid 

as admission to entertainments such 

as motion pictures, operas, plays and 

like amusements held at places other 

than at a fixed and regularly, established motion picture theater, where 

the admission charged is in excess of 

fifty-one cents (51d) per person. 

"(2) There is hereby levied on 

each admission to entertainments such 

as motion pictures, operas, plays and 

like amusements held at a fixed or 

regularly established motion picture 

theater, where the admission charged 

is in excess of One Dollar and Five 

Cents ($1.05) and not more than One 

Dollar and Fifteen Cents ($1.15) a 

tax of one cent (l#); and where the 

admission charged is in excess of 

One Dollar and Fifteen Cents ($1.15) 

a tax of two cents (24) plus one cent 

(14) on each ten cents (104) or fractional part thereof in excess of One 

Dollar and Twenty-five Cents ($1.25). 

“(3) There is hereby levied a 

tax of one cent (14) on each ten cents 

(104) or each fractional part thereof 

paid as admission to horse racing, dog 

racing, motorcycle racing, automobile 

racing, and like mechanical or animal 

contests and exhibitions. 

"(4) There is hereby levied a 

tax of one cent (l$) on each ten 

cents (106) or a fractional part 

thereof paid as admission to dance 

halls, night clubs, skating rinks, 

and any and all other like places 

of amusements, contests, and exhibitions where the admission char 

is in excess of fifty-one.cents 
Honorable Robert S. Calvert, Page 5 Opinion No. WW-1097 

“(5) There is hereby levied on 

the amounts paid for admission by 

season tickets, subscription, or lease 

for admission to any place of amusement, a tax equivalent to ten per centum 

(log) of the amount paid therefor, provided a single admission to the place of 

amusement would be subject to taxation 

under the foregoing provisions. 

“(6) The taxes herein levied 

shall not apply to complimentary 

tickets and passes for which no admission charge is collected." 

Article 21.01 requires the filing of reports with the State 

Comptroller of Public Accounts and provides certain exemptions from 

the taxes levied under Chapter 21 but does not levy any tax. This 

article is very broad and after enumerating specific amusements and 

exhibitions from which reports are required, also includes any and 

all other places of amusement not prohibited by law. 

The taxing provisions are set forth in the first four sections 

of Article 21.02. This article is not as broad as Article 21.01, 

and each section after enumerating certain entertainments and exhibitions provides for such taxes on "like amusements", or "like mechanical or animal contests and exhibitions." 

If any of the situations mentioned in your request are subject to admissions taxes, they must either be among those specifically named in Article 21.02 or "like amusements" or "like mechanical or animal contests and exhibitions" or "other like places of 

amusements, contests, and exhibitions." 

Opinion No. 0-820 rendered by this department August 3, 1939, 

deals with the legality of charging admission taxes under Article 

7047A(19). V.C.S., on a show giving an outdoor aeronautical demonstration without any racing. Article 7047A(19) has been recodified 

as Articles 21.01 and 21.02, Title 122A, V.C.S. 

Opinion No. 0-820 discusses the doctrine of ejusdem generis 

which, imports that general words following an enumeration of particular or specific things will be confined to those of the same kind. 

In brief, the general words so used are not to be construed in their 

widest sense but are to be held as applying only to persons or things 

of the same kind and class as those enumerated. Opinion No. O-820 

is hereby referred to for a more complete discussion of this matter. 

In 40 Tex.Jur. 69, Taxation, Sec. 45, it is said: 
Honorable Robert S. Calvert, Page 6 Opinion No. WW-1097 

“While it has been said that “in 

the construction of provisions of tax 

laws which point out the subjects to be 

taxed, and indicate the time, circumstances, and manner of assessment, there 

is no reason for peculiar and rigid rules,’ 

yet where the legislative intent is ambiguous or obscure, a rule of strict construction is applied as against the State 

and of liberal construction in favor of 

taxpayers. . . .I’ 

Your question No. 1 is whether admission charged for entrance 

into Longhorn Cavern or other like nat~ural phenomena is subject to 

admission taxes. 

Sections 1 and 2 of Article 21.02 levy taxes on admissions 

to motion pictures, operas, plays and like amusements. It appears 

clear to us that the Longhorn Cavern or other like natural phenomena 

does not come within this type of amusement. Section 3 of Article 

21.02 provides for a tax on admission to horse racing, dog racing, 

motorcycle racing, automobile racing, and like mechanical or animal 

contests and exhibitions. Clearly this section cannot be applied 

to the Longhorn Cavern or other like natural phenomena. Section 4 

of Article 21.02 provides for a tax on admission to dance halls, 

night clubs, skating rinks, and any and all other like places of 

amusements, contests, and exhibitions. Section 4 does not apply 

to question No. 1. It is therefore our opinion that admission 

charges for entrance into Longhorn Cavern or other like natural phenomena are not subject to the admission tax. 

Questio.ns Nos. 2, 3, 4, 5 and 6 concern athletic events and 

games such as baseball, football and basketball. The tax levied by 

Article 21.02 covers motion pictures, operas, plays and like amusements; horse racing, dog racing, motorcycle racing, automobile racing 

and like mechanical or animal contests and exhibitionsf dance halls, 

night clubs, skating rinks, and any and all other like places of 

amusements, contests and exhibitions. Under the doctrine of ejusdem generis these athletic events are not like amusements, exhibitions or contests as described in Article 21.02 and are therefore 

not subject to admissions taxes. 

Questions No. 7 asks whether admission charged to witness a 

rodeo is taxable. A rodeo is not a horse race as that term is used 

in Article 21.02, nor is it a like mechanical or animal contest and 

exhibition as provided by Sec. 3 of Art. 21.02. Nor is it subject 

to other taxes as provided bye Art. 21.02. Therefore, it is our 

opinion. that a rodeo is not subject to admission taxes. 
Honorable Robert S. Calvert, Page 7 Opinion No. WW-1097 

Questions Nos. 8, 9 and 10 concern admission charges for membership fees or entry to privately owned swimming pools, bathing 

beaches and fishing piers. It is our opinion that although swimming 

pools, bathing beaches, or fishing piers might be classed as places 

of amusement, they would not be like places of amusement as that 

tern is used in Article 21.02 and therefore would not be subject to 

admission taxes. 

Questions Nos. 11, 12 and 13 ask whether or not green fees 

paid for the privilege of playing golf on a public or private golf 

course are subject to admission taxes. It is clear to us that green 

fees paid for the privilege of playing golf on a public or private 

course are likewise not like amusements, exhibitions or contests as 

mentioned in Article 21.01 and therefore are not subject to the admission tax. 

Question No. 14 concerns "Admissions paid to witness a horse 

race". Horse racing is specifically mentioned in Sec. 3 of Art. 

21.02 and admission charges to such events are subject to the tax, 

provided the horse racing is not sponsored by an exempt corporation 

as set forth in Article 21.01. 

Question No. 15 asks whether admission charges to witness a 

fat stock show are subject to an admission tax. If a fat stock show 

consists of the viewing and judging of the animals entered it is our 

opinion that a fat stock show is not a like amusement, contest or 

exhibition under Art. 21.02 and therefore is not subject to an admission tax. 

SUMMARY 

Admissions charged for entrance into places of 

natural phenomena, athletic games, bathing beaches, 

swimming pools, fishing piers, rodeos, fat stock 

shows, and green fees paid for the privilege of 

playing golf, are not subject to admission taxes. 

Admission charged to witness a horse race is 

subject to admission taxes, provided it is not 

sponsored by an exempt corporation. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

JHB:jp 
Honorable Robert S. Calvert, Page 8 Opinion No. WW-1097 

APPROVED: 

OPINION COMMITTEE: 

W. V. Geppert, Chairman 

W. E. Allen 

Lawrence,:Hargrove 

Robert Rowland 

REVIEWFDFORTHEATTORNEYGENERAL 

By: Morgan Nesbitt