748 

. . :;:.::?:::::.~> 

OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

ffonorable Oaorgs II, shhepgard 

Ccmptrollsr of mbllo Aooounta 

Austin, Texas 

beat islrr 

september 19. 

at .8a to whether 

, ~QIlXWl’ 8 AMOawin& 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 .the vight 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, 

roado in 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 ilrbllo kooo'unta oi the State 

Or TeXfUI, showing th0 eioOU&t Of Waney 00 giVOII in 

prizes, and the value or all prizea or awardr 00 

&vsn in ooanmeatloa.Wlth euoh tusinoot Curinn& the 

next preoedlnjj month. 

“(b) There is-‘hsreby levied 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 time of natrlag 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 

arasuat or 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 SiiCh buslaees and, In the event any parsan 8Ll- 

@gdd in any bu&ebie operated in the mmmr hereInabove mntiamd shall fall or refuse to pay aald 

tax 011 or barora the twenty-firth 4ay or eaah mnth, 

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 dellnquenoy aball oonstituto a aa 

i 

arato 

orrcnoe. The State of Tsta8 shall hn~e a pr or 

lien for all Colkquent taxes and penalties Oh all 

property u5ad by the ownor or operator of my auoh 

business, ah4 the Attorney Donera 0r the Stata 0r 

foxas nay file ault ror the oolleotlon of such tax 

and panrrltloe in any Urtriot Ovurt or Travis 

County, TCxma, ma for the foreclosum or such 

lion, any may onjoin the operation o< any such 

busfnese uIIti1 WOh tax is I;oia,w 
fionorable George II. iihappard, Pa&e 3 

X50 

fn Oglnion Ho. C-1902 this dagartc;ent hsd before 

It for csnalderstion a theatre aCvsrtisIAg achama almilor to 

the well-kaoim “bank nlght” and we held that the prlza tax 

lmled by r5rtlole 70471 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 0118 or mars patrons tharaor 

anti not &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 MOOAd esaaAtlal ia likeuiee satlsrlad 

Ln that thera lni~araa in the ttiota, as ;jraBantad 

to us, tho .~raaenoe or tLose in the thaatra at the 

t&z6 the prlza la offarad and civen, ilho IUSYO paaid 

an aemlssion okargo, who are adclittadly patrons 0r 

tha thaatra, and who are srfored and if&y 58 &ven 

the pizza, rhIoh, when glvau, will xot hava bean 

&van to all patrons \sho haye finld the s-o ohfirlja 

ror the sAtertalAiznt.* 

WhIla wa ara not passing upon the Cueetlon or whether 

or cot the 0;laratIon or the plan 0s described oonatltutaa 6 

lottery under Xrtlola 634 0r trre Pannl Ccdo of Texas it la our 

o~lnlon and you are rasgcotfully advlaac that the &e tax 

levlaa by Artiola 70171, Farnon’s AAnnotated Civil Gtatutas, Is 

applioabla to %Aie theatra advertiaiA& sohena denor+bsd herein. 

Very truly ;Joura 

, JPz33tdb 

ATTORNEY GENERAL OF Tiz;US