THEA~O~~EY GENERAL 

OFTEXAS 

GERALD Co MANN AUSTXN 1,. TEXCAS 

Honorable George ?I. Sheppard 

Comptroller of Public Accounts 

5t?zzaz 

Austin, Texas 

Dear Sir: Opinion No. O-3637 

Re: Authority of Comptroller~to permit 

a transfer of the chain store 

license Issued to a utility store 

operating in a town of less thank 

three thousand '(3,000) Ynhabltants 

to a store In a citg'having a 

population of more than three 

thousand (3,000), in vlew~of the 

amendment to Article 7060, Revised 

Civil Statutes. 

From your letter of June 4, 1941, and attached data 

we gather the following facts: 

'A certain utilities company operating stores 

in several towns of less than three thousand (3,000), 

Inhabitants, timely paid the fees fixed In Section 

5a of Article lllld, Vernon's Annotated Penal Code, 

obta'lnlng licenses to operate during the year 1941 

In said respective towns. 

Article 7060, Revised Civil Statutes levies a gross receipts tax, 

or occupation tax measured by gross receipts, on certain utlllties. That statute was amended by Article 5 In House Bill No. 

8, Forty-seventh Legislature, effe!ctive May 1 of this year. Said 

Article 5 of House Bill 8 contains~ the following paragraph: 

Art 

"And provided further that utllltles paging 

an occupation tax under this Artlcle'shall not hereafter be required to pay the license fee imposed In 

Article 5a, House Bill No. 18, Chapter 400, Acts of 

Fortg;fourth Legislature, for the privilege of selllng~gas and electric appliances and parts for the 

.repalrs thereof,'Fn tolrns of three thousand (3,000) 

or less in population according to the next preceding Federal Census." 

Said utllitles company pays the tax levied by sald~ 

iicle 7060 on the stores thus operated In said towns of less 
Honorable George H. Sheppard, page 2 o-3637 

than three thousand (3,000) population. Hence as to sucti stores 

the utilities company may not hereafter be required to p&g the 

license fee fijied iLn Sectlon 5 of said Article 11116; Said 

utilities company has requested you~'to permjt the transfer of 

the licenses thus Issued for the year 1941 to-the storks oper- 

&tlngTn towns of less thiui three thtius&na'(3',000) Inhabitants 

to.stores In cl'tles ~of popUl.%tlWtiore'thafi 'three thousariV 

(~3,000). The tax on such-'itores'~Qas.'pald prior to the enact-' 

i&&t of H&se Bill No; '8 and we are-'adviaed,that the stdr8s'ln 

tieid towns of less than three thousand~(3,,000)~'inhabit~nts'wlll 

contlinie to opepate. You request our opinion-'ah tb whether the 

Comptroller Is authorized to permit such a transfer. .,, 

-,T'he net result of allowing sucK'a tiiansfer Would be 

to refund a' part of the 1941 chain store tax paid bn' these" 

stoi%s operating in towns of less than three thbutiana (3;OOO) 

inhtibltants. The statuttis howhere provide for such~ a transfer 

dr refund. The quoted part o'f Article 5, R.B. 8’; merely ~POvides that the utilities company """shall not hereafter be r6;' 

qulred to pay" the.'chain store tax~bn these particular stbi-es. 

W&do not believe an lhtentlon to make's r&fund, even"thotigh 

iiiddirectlg', can"b6'gleaned from this language. The tax for'1941 

had been paid, a' fact known tb the Legislature. Had it been -'. 

ileslred to make a refund, 6r allow aiiy pabt of such paymgnts as 

a'credlt upon other taxes accruing, apt language could have been 

found- easily to evidence such Intent. Our answer to your question Is a negatlve one. . 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

By s/Glenn R. Lewis 

Glenn R. Lewis 

Assistant 

GRL:db:wc 

APPROVED JUN 14, 1941 

s/Grover Sellers 

FIRST ASSISTANT 

ATTORNEX GENERAL 

Approved Opinion Committee By s/BWB Chairman