## 748

..:;:.::?:::::.~> **OFFICE OF**  **THE AlTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

ffonorableOaorgs II,shhepgard Ccmptrollsr of mbllo 

### Aooounta Austin, Texas beat islrr



### september 19. at

### .8a to whether

,~QIlXWl’

8 AMO

### awin&olrouwtanooa: with R local radio of the theatre on a mot ammf to varrous rram the radio etaticz lonoer Any patron who dewhole, v&umo 0r .thevight or wronqw 

### contest 

### are not anA0~0e6 UAtil thb rOliOWfttg &Z E&htg but’s **Wintier** Ned **ILOt** be prsaant at that time tt~reaeive hle nioney. Hs my 

### recolvo it by oalling at the box offloe at any tlzmzBI

## 74%

Iionomble Gaoraa t?,Sheppard, Page 2

Article 70411 of Varnon*o Anmatatad civil Statutes, 

### roadoin 

### pwt as follow81

*(aI Lvcry pereon, rirm, or aorporation ocn4uuting a thaatrs, plaoa 0r fmusacent, or any businoes enterprlso in connaotlon with the opsmtion or which a prize in the rorm or mney cr aonethw of value is orrored or tl;Lvon to one 

### or more 

### patrone 0r such tipstre, glaoo 0r amscnant, or **bu5~006** 

### entsrprls6,and not given to all patrons thoreof paying the sma charge for any certain s8rvia0, oorm3dlty, or mtertaQuz8nt, ahall mako 

### a verified mnth&y report 03 the twenty-rirth da% 0r oaoh month to the 

### Comptroller or ilrbllokooo'untaoi the State Or TeXfUI,showing th0 eioOU&tOf Waney 00 giVOIIin prizes, and the value or all 

### prizea or 

### awardr00 &vsn in ooanmeatloa.Wlth

### euohtusinootCurinn& the next preoedlnjj

### month.

“(b) There is-‘hsrebylevied a tax ecua& to twenty per oen8 (20$) or tbo value or all ouoh money, prizes, and aWarda given in conmotlon with the Operation or saoh and all or the 0mgoing bualnssr 

### enterprlaea,awl at the 

### timeofnatrlag the report to the c;oqtroller 0r FublfO noaounts, the owner or ogsrator or any euoh buafneso shall pf~y to the state 

### Trsasuror such tax upon t&a total arasuator mxkoy prizea, and awards so given durbg the nsrt prsocdina clunth. The tax horoin levied aheLl be a Joint llablllty of the **0~501:** and OpWatOr Or SiiChbuslaees and, In the event any parsan **8Ll-** 

### @gdd in any bu&ebie operated in the mmmr here**Inabove mntiamd**  shall fall 

### orrefuse to pay aald tax 011or barora the twenty-firth 4ay or 

### eaahmnth, he shall 

### forfcait to the Gtato of Texas not 

### leas i than **‘ Iwttntprm**  **Iollars (&!6)**  nor aore t?ti one uun6red Gollars ($aOO) for each violation, olld eaah 40~'s 

### dellnquenoyaball oonstituto a aaiarato orrcnoe. The State ofTsta8 shall **hn~e** a pr or lien for all Colkquent taxes and penalties Oh all property u5ad by the 

### ownor

### oroperator of my auoh business, ah4 the Attorney Donera **0r** the Stata 

### 0r foxas nay file ault ror the oolleotlon of such tax and panrrltloein any Urtriot Ovurt or

### Travis County, TCxma, ma for the foreclosum or such lion, any may onjoin the operation o< any such busfnese uIIti1WOh tax is I;oia,w**fionorable George**  **II.** iihappard,Pa&e 3 

## X50

fn Oglnion Ho. C-1902 this dagartc;enthsd before It for csnalderstion a theatre aCvsrtisIAg achama almilor to the well-kaoim “bank nlght” and we held that the prlza tax lmled by r5rtlole70471 had mtured thereon. 

### Zhat wa said In that opiaioa la opplIoaLl6 here:

‘Two aaaentlal facts whioh mat exist to render this tax otntute operative on any foot altuetion are8 (1) 

### a r 17s mxit ba mered 

### or riven away 

### In oonnaotlon w th t&a operation or a thaatre, 3laoe oi tmusenent or business; (2) 'he prize ust be ofrarad or given to 0118or

### marspatrons tharaor antinot &en to all patron5 who have 

### -aId the aalob oharg8 ror tha entartaU3aAt. *The.ilrst aseontlal 1s eatInfI8d radar the raots as &v4h~ Aal;ely,a grlze in ormad 

### or given fs OOMWtlOIl with the ogaration Or B thaatra. *The 

### MOOAdesaaAtlal ia likeuiee satlsrlad Ln that thera lni~araain the ttiota,

### as ;jraBantad to us, tho .~raaenoeor tLose in the thaatra at the t&z6 the prlza la offarad and 

### civen, 

### ilho IUSYO paaid an aemlssion 

### okargo,who are adclittadlypatrons 0r tha thaatra, and who are srfored and if&y58 &ven the pizza, rhIoh, when glvau, will xot hava bean &van to all patrons \shohaye finldthe s-o ohfirlja ror the sAtertalAiznt.* WhIla wa ara not passing upon the Cueetlon or whether or 

### cot the0;laratIonor the plan 0s described oonatltutaa 6 lottery **under** Xrtlola 634 0r trrePannl Ccdo of Texas it la our o~lnlon and you are rasgcotfully advlaac that the &e tax levlaa byArtiola 70171, Farnon’s AAnnotatedCivil Gtatutas, Is applioabla to %Aietheatra advertiaiA& sohena 

### denor+bsdherein. Very truly **;Joura**

,JPz33tdb

ATTORNEY GENERAL OF Tiz;US