. I



### THE Y GENEEAL

July 26, 1961

Honorable Robert S. Calvert OpinionNo. 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 requestedan 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 naturalphenomena? Admission charged for admittance to a baseball game not played as part ,ofthe regular athleticprogram of a state school or state university? Admission charged to any athletic event not held as part of the regular athleticprogram of a state school or stateuniversity? Admission charged for attendance at an athletic eventheld in a public school or state supported university facility~ whereproceeds go to a privateperson, firm or corporation?--i.e.,where the Stadium faqilitiesare 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 chargedwhere performance

(football,baseball, etc.,) is by a profit making organizationwith net profits to an exempt organization? Admission charged to witness a rodeo? Admission charged to a privately owned swimmingpool or bathing beach? Admission charged as an annual membership fee to a private swimmingpool or bathingbeach? Admission charged to enter into and for use of the facilitiesof a 'fishingpier'?
Green feespaid by members of a County Club or PrivateGolf Club?
Green feespaid by or for guests of members of a County Club or Private Golf Course?
Green feespaid at a public golf course? Admissionpaid 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. "Everyperson, firm, association of persons, or corporation owning or operating any place of amusementwhich charges a price or fee for admission, including exhibitions in theaters,motion picture theaters, opera halls, and includinghorse racing,dog racing, motorcycle racing, automobileracing, and like contests and exhibitions,and including dance halls, night clubs, skatingrinks, and.

Honorable Robert S. Calvert, Page 

### 3 OpinionNo. WW-1097

any and all other places of amusements not prohibitedby law, shall file with the Comptrollera quarterlyreport on the twenty-fifthday of January~, April, July and October for the quarter ending on the last day of the precedingmonth; said report shall show the gross amount received and the price or fee for admission; provided,however, that the report herein required shall bemade upon the day followingeach amusement, exhibition, entertainment,or contest,when such amusement, exhibition,entertainment or contest is not held continuouslyat a regular fixedplace or establishment; and furtherprovided,however, no tax shall be leviedunder this Chapter on any admission collected for dances, moving pictures, operas,plays and musical entertainments,all the proceeds of which inure exclusivelyto 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 organizedand chartered under the’laws of the State of Texas, for the purpose of encouragingagriculture by the maintenance of public fairs and exhibitions of livestock; and provided further, that entertainments such as motion pictures, operas, plays and like amusementsheld at a fixed and regular establishedmotion picture theaterwhere the admission charge is less than One Dollar and One Cent ($1.01)per person, and where no tax is due hereunder, shallbe relieved from the filing of a report and the payment of a tax leviedunder the provisions of this Chapter. Said person, firm, association of persons, or corporation,at the time of making such report shallpay to the TreasurerHonorable Robert S. Calvert, Page 4 OpinionNo. W-1097

of this State a tax in rates and amounts as hereinafterprovided. "Article 21.02. Tax Imposed. "(1) There is hereby levied a tax of one cent (l#) on each ten cents (lOq!) or fractionalpart thereofpaid as admission to entertainments such as motion pictures, operas,plays and like amusementsheld at places other than at a fixed and regularly,establishedmotion 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 entertainmentssuch as motion pictures, operas,plays and like amusementsheld at a fixed or regularly establishedmotion 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 fractionalpart thereof paid as admission to horse racing, dog racing,motorcycle racing, automobile racing, and likemechanical or animal contests and exhibitions. "(4) There is hereby levied a tax of one cent (l$) on each ten cents (106) or a fractionalpart thereof paid as admission to dance halls, night clubs, skatingrinks, and any and all other likeplaces of amusements, contests, and exhibitionswhere the admission char is in excess of fifty-one.centsHonorable Robert S. Calvert, Page 

### 5 OpinionNo. WW-1097


### “(5) There is hereby levied on the amountspaid 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 amountpaid therefor,provided a singleadmission to the place of amusementwould be subject to taxation under the foregoingprovisions. 

### “(6) The taxes herein levied shallnot apply to complimentary tickets and passes for which no admission charge is collected." Article 21.01 requires the filing of reportswith the State Comptroller of PublicAccounts 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 specificamusements and exhibitions from which reports are required, also includes any and all other places of amusementnot 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 sectionafter enumerating certain entertainmentsand exhibitionsprovides for such taxes on "like amusements",or "like mechanical or animal contests and exhibitions."

If any of the situationsmentioned 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. 

### 0-820rendered by this departmentAugust 

### 3, 1939, deals with the legality of charging admission taxes under Article 7047A(19).V.C.S., on a show giving an outdoor aeronauticaldemonstrationwithout any racing. Article 7047A(19)has been recodified as Articles 21.01 and 21.02, Title 122A,V.C.S.

Opinion No. 

### 0-820discusses the doctrine of ejusdem generis which,imports that generalwords followingan enumeration of particular or specific things will be confined to those of the same kind. In brief, the general words soused are not to be construed in their widest sensebut 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 completediscussion of this matter.

In 40 Tex.Jur. 69, Taxation, Sec. 45, it is said:Honorable Robert S. Calvert, Page 

### 6 OpinionNo. WW-1097

“While it has been said that “in the constructionof 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 forpeculiar 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 constructionin favor of taxpayers.
. . .I’
Your questionNo. 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 naturalphenomena 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 likemechanical or animal contests and exhibitions. Clearly this section cannotbe applied to the Longhorn Cavern or other like naturalphenomena. Section 

### 4 of Article 21.02provides for a tax on admission to dancehalls, night clubs, skating rinks, and any and all other likeplaces 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 naturalphenomena are not subject to the admission tax.

Questio.ns

Nos. 2, 

### 3, 4, 

### 5 and 

### 6 concern athletic events and games such as baseball, footballand basketball. The tax levied by Article 21.02 coversmotion pictures, operas,plays and like amusements; horse racing, dog racing,motorcycle racing, automobile racing and likemechanical or animal contests and exhibitionsfdancehalls, 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.

QuestionsNo. 

### 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 formembership fees or entry to privately owned swimmingpools, bathing beaches and fishingpiers. It is our opinion that although swimming pools, bathing beaches, or fishingpiers might be classed as places of amusement, they would not be likeplaces of amusement as that tern is used in Article 21.02 and thereforewould not be subject to admission taxes.

QuestionsNos. 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 likewisenot like amusements, exhibitions or contests as mentioned in Article 21.01 and therefore are not subject to the admission tax.

QuestionNo. 14 concerns "Admissionspaid to witness a horse race". Horse racing is specificallymentioned in Sec. 

### 3 of Art. 21.02 and admission charges to such events are subject to the tax, provided the horse racing is not sponsoredby 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 exhibitionunder Art. 21.02 and therefore is not subjectto an admission tax. SUMMARY

Admissions charged for entrance into places of naturalphenomena, athletic games, bathing beaches, swimmingpools, fishingpiers, rodeos, fat stock shows, and green feespaid 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 sponsoredby an exempt corporation.
Yours very truly,
WILL WILSON Attorney General of Texas

JHB:jp

### HonorableRobertS. Calvert,Page8 OpinionNo.WW-1097

APPROVED: OPINIONCOMMITTEE: W.V. Geppert,Chairman
W. E. Allen Lawrence,:Hargrove RobertRowland REVIEWFDFORTHEATTORNEYGENERAL By: MorganNesbitt