### 473

**OFFICE OF**  **THE AlTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

**Honorable lf.**  **L. Edwarda**  cmulty Atforn47 viotorla County 

### viiotoria

, 

### Tore8

ByyourIotterOS !3 thinDeperSaent an 0 rodeo 4xhlbLtion8,a the 044upatlon tax 1 Arti 

### 7047,Vernon** proper anrw4x to yo 

### thlrrod.0l

**rhlblti** 

### tnthir **oonneationr** 

### 39,you rrqurrt Of 

### 7 oi arrtaln amateur **8 in**  **your oouatf,**  **to** on8 b7 Seation 

### 31,

Snaanpoh a8 the eOt a4m4r in 

### whleh 4 

### fu117

### rrolp 70~ i4tt4r



### ror 84r4rai

r8 r404iY4 110 r for their **p4riom4nc4a,other** 

### than IO other words, thsse 

### rodwm are t **Of th4**  **pSrfMT44r8. U8U411y,**  **(t 18**  o,harerd

the publlo, rengirQ froa **it4** 04litS, vhloh aOn **i8 U84&**  **fOT**

**rrorltrd** by en7 indirldu41, **nor.i8 the**  **rod40 put**  **on iOr**  the personal profit of an7 individual. It 18 sinller 80 

### a **free-for-all** barbsoue for -alal p\trW348* vb4r4 th4 **publio OOntTibUt68**  **80 -Oh**  **to defray**  **th0 4Xp4ll8S8,** *Please adrlse un for the benefit of the 'laxColleotor, of this County, if these rodeo8 em **sub** cot to a oaoupstioa tax undar S;setion31, Artlole 7047, **h840** ClVll :itatut48.
***I have**  bean **uaable to**  **iiad my**  Oa468, dlreotly la p&It, but ba8in~XI7OpinlOa OU **~7** pOT8WNi). kXiOWl4ag4

**Of** thooe **oxhlbltloas,** sad the **cuatoa in**  **tble oouaty,**  **f kte**  heretofore **omlly** edvlssd the Tax Colleotor that these rodeo8wore not 

### subjectto 8n Oauupation tex, bmrlng la mla4 'thet

non4 of tbeas perfozmezs are~protes8loael8, an4 ell perform without pay, aa the **same**being more or ldsa in the nature OS so0181 ~athsrfags.*
The tar 14~7 Gander ooanl4eratloahere, Seotioa 31, nrtlole 7047, **Vernon*8** ¬ated Cl~ll Statute8,proviae8,as follow8:

'HtPl~OE

.- **Proa** svery~rculao **exhibition** hherela **broaabo** bg8tlng, rou&$ riding,eQuastr&an, **aorobetio** feeWand roping eonte8t8 are parforms or exblblted for~uhloh anL'a4ml88ion

**tee** 18 aherged or m0elve4, a tax **or Tan**  Dollar8 ($10.00) for each day ozpart thereof 8Ueh rodeo **i8** held or exhibited. .This8heU not apply to rodeos orinee by 

### prlvatala4lrl4uale**ana** used on17 

### for training purpose8; o? in coaaeotlonwith agrloulture faire an4 

### exhlbltlola."
Se have 

### beenUaable;afi700 

### atatsyou were. 

### to iind aa7 '. euthoritle8 ln **Toi** or other **~or~sdio.tionn, tmariag**  **dbwotly** apon the qocstlonpreeeated, aadwe are aaoordlngly relegated to the bare text ot the **astatute** for the oorreat aa8wer to your quertioa.

It appesrs 

### rmm your raotuel statement,herainabore eat out* t&at e Sa v4ml88loa tee 18 oharged the 

### publio,rUrgin&from ten Gents to twenty-fire eeate,uhloh fee or gate charge is **U84d** 

### for defraying the expeasee tnoldent to holdi= the rodeo. At ilr8t flew, an4 ooaeiderlag only **the** strlot let+ter ot the taxla& **8tetUta above**  quoted, It would seeni that this ltba~48ioa charge would ma4er the 468orlbed Tad00 oxblbltlon 8ub)eOt t0 the tax. Wader this appTO&IOb to **tbe qieatloa,**  the loot that, 88 polatsd out **by you,**  **#iiS ad&%SsiOn**  charge **doe8**not go to earloh any **individual but**  **r&her 18**  **wed** 

### for providingprism an4

### paylngsxpeaser laofdrnt tot

### theexhibition, would not 

### take thl8 pertioulerexhlbltloa **out of**  

### theoperation**ot** the statute&bewsuoe,

oald atetute 4008 not **provide that**  an adrmia8iOa fee .muat **be** ahPTge4 or raesired for pSTiIoift&ng purp+NIeo but m&e8 the **E4T4** charging or TeOei'ring O? en adni88fOn fee 

### a OondttbI Ot texabilityLBon. Ic. L. Edwards, Fags 3

&wsrer, wee do not believe suoh a oonclu8loa,besed upon the naked lettar of the statute,would be in eooor4eaoe yith eatebliehed eaaon8 of statutory ooa8tructlon or effor4 the re8ult aonteaplatedby the Legislature. The que8tioa pre84Rted **18 purely**  **on4 Of**  **statutory wnlstruation,**  **emI la**  **ape** PrOaching it, **~4** should bs guide4 by the peramount rule that yi,bt;;tent

of the lawmakers ahouldbe asaertalns4aad **4ff44-**

**.** This Nle eppli88 to etstUte8generally,but hare w4 heoe e teXmesure, end we must be governe4, additionally,by a rU14 Of particular epplioation to the effectthet tex 8tet**Ut48** are to be oon8trued in favor of the toxpeysren4 egeimt the State or other taxing authority.

Guided an4 assistedby these ~le8, we oea only reaoh the aonolueloa that the Legislature did not, by the enactmeat Of Section 31, Article 7047, Vernon'8 Aanoteted Civil Stetutee, intend to levy en oooupatlon tar upon a rodeo conducted a8 outllned.ln your letter, but intendedrather to ler~ suoh tax upon rodeo exhibitions cOnducta with e ylew to prorlt, or a8 the bUeia488 **or** OOCu9atioa of the ov?3er8or sponeorsof euch exhlbIit1on. This ooaolueioa is Impelledby ea exemiaetfoaof Art1010 7047,Vsraonvs Annotated 01~11 Stetutbs, In its entirety. Thi8 artiole embraoee come forty or mOre SUbdiri8iOR8,saoh conaaraiag a certain oooupetion or buetiess **d48igned** to be brought within the hot. Section 31, under oonsI4eretIonhere, is one of these and should not, in ooaetrulagsame, be llfte4 out of the tax etatuts of whloh it Is **a** pert, but shouldbe ooarIdrre4 in conaectlonwith the beginning of Article 70&7,Veraon~8 Annotated Civil 8tatutes, which **reads** as follows:

-here ahall be levied oa aad oolleotsd fl?Oxi **every** person, firm, 003ppeny or esaooIatIon of persOa8, **pUr8U** lag any of tk oconpatloas aem44 la the follOwlaR sumbered subdlrl8loa8 0r thle~artiole,an annual ooeupatlon tax, which 8hellbe paid annually la advance 4xOept where herein otherwise provided, on every such Occupation or separate establishment as f01lows:~ (Uadarscoring ours)
**mu8 ~4**  **844** that Art1014 7067, VeTROa'fJ Annotate4 civil Statutes, letlee 

### a tex upoa~oertaln name4 oooupatloa8. Our courtshave defined Woooupatloa,n a6 the term ie use4 b statutes relating to occupatloael taxes, to nf~,(111 yocetion, celling or trade; the buelaem la which oue eWaSe8 to make e living or obtain wealth, profit being an eellsatiel eleaeat. 27 Tax. Sur. p. 896 (Licensee540. 50); State t. Austin Club, 89 Tax. 20, 33 

### 6. w. 113, 30 L, R. A. 500; **Stanford** VII.**Stata,** 16 TAX. App. 331; She4 Y. State, 70 CTim. R8P. 10, 155 8. v* ~524; LOW v. State, 31.Crti.Rep. 1.69,20 8. W- 9781 WQlhe@ V. Stats, 23.~6~. Ap9. 499; 5 8. 1. 136.ma. @. L. mawmb ,Page 4

It would do violence

### not only to the authoritiesbut to common sense to say that e rodao, aonduotcdby 1ooal amateurs for the ammal edltloatlon and amuaemtmt of friends and neighbors, and with no considerationmvlag to the perfomers eroapt love of the sport, a raw apills, and a posnlble prim, is an Woooupatloa,a **nub** jeot to 

### taxationwithin the splrlt and meaning ofArtiole 7047, Var0~8'8 &BOtatea c1Vil %atUtes. You Jmre oorrcotly**adrirea** your tax collcotor **that** the dosorlbed rodeo la not subjeat to this tax. Tour8 very truly
ATTOBXXYGH;ERALOP TXhS

.