473 

OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable lf. L. Edwarda 

cmulty Atforn47 

viotorla County 

viiotoria , Tore8 

By your Iotter OS !3 

thin DeperSaent an 0 

rodeo 4xhlbLtion8, a 

the 044upatlon tax 1 

Arti 7047, Vernon** 

proper anrw4x to yo 

thlr rod.0 l rhlblti 

tn thir 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 'lax Colleotor, of this County, if these rodeo8 em sub cot to a 

oaoupstioa tax undar S;setion 31, Artlole 7047, h840 

ClVll :itatut48. 

*I have bean uaable to iiad my Oa468, dlreotly la 

p&It, but ba8in~ XI7 OpinlOa OU ~7 pOT8WNi). kXiOWl4ag4 Of 

thooe oxhlbltloas, sad the cuatoa in tble oouaty, f kte 

heretofore omlly edvlssd the Tax Colleotor that these 

rodeo8 wore not subject to 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 ooanl4eratloa here, 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. .This 8heU not apply to rodeos 

orinee by prlvata la4lrl4uale ana used on17 for training 

purpose8; o? in coaaeotlon with agrloulture faire an4 

exhlbltlola." 

Se have been Uaable;afi 700 atats you were. to iind aa7 '. 

euthoritle8 ln Toi or other ~or~sdio.tionn, tmariag dbwotly apon 

the qocstlon preeeated, aad we 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 l tb a ~4 8io a c h a r ge 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 

providing prism an4 paylng sxpeaser laofdrnt tot the exhibition, 

would not take thl8 pertiouler exhlbltloa out of the operation 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 

texabilityL 
Bon. 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 aonteaplated by 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 ahould be asaertalns4 aad 4ff44- 

. This Nle eppli88 to etstUte8 generally, but hare w4 

heoe e teX mesure, end we must be governe4, additionally, by 

a rU14 Of particular epplioation to the effect thet tex 8tetUt48 are to be oon8trued in favor of the toxpeysr en4 egeimt 

the State or other taxing authority. 

Guided an4 assisted by 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 intended rather to ler~ suoh tax upon 

rodeo exhibitions cOnducta with e ylew to prorlt, or a8 the 

bUeia488 or OOCu9atioa of the ov?3er8 or sponeors of euch exhlbIit1on. 

This ooaolueioa is Impelled by ea exemiaetfoa of 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 oonsI4eretIon here, is one 

of these and should not, in ooaetrulag same, be llfte4 out of the 

tax etatuts of whloh it Is a pert, but should be ooarIdrre4 in conaectlon with 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, pUr8Ulag any of tk oconpatloas aem44 la the follOwlaR sumbered subdlrl8loa8 0r thle~artiole, an annual ooeupatlon tax, which 8hell be 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 courts have 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 (Licensee 540. 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 authorities but to 

common sense to say that e rodao, aonduotcd by 1ooal amateurs for 

the ammal edltloatlon and amuaemtmt of friends and neighbors, and 

with no consideration mvlag to the perfomers eroapt love of the 

sport, a raw apills, and a posnlble prim, is an Woooupatloa,a nubjeot to taxation within the splrlt and meaning of Artiole 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 

.