JIM MAlTOX 

Attorney General 

Supreme Courl Building 

P. 0. Box 12546 

Austin. TX. 76711. 2546 

512l4752501 

Telex 910/674.1367 

Telecopier 5121475-026fm 

714 Jackson. Suite 700 

Dallas. TX. 75202~4508 

2141742-6944 

4624 Albmta Ave., Suite 180 

El Paso. TX. 799052793 

915/53%3464 

,l Texss. Suite 700 

Houston. TX. 77002-3111 

71312235668 

806 Sroadway, Suite 312 

Lubbock. TX. 79401.3479 

6061747.5236 

4309 N. Tenth. Suite S 

McAllm. TX. 76501-1685 

51216624547 

200 Main Plaza. Suite 400 

Son Antonio, TX. 762052797 

512r2254191 

An Equal Opportunitvl 

Affirmative Action Elnplove* 

The Attorney General of Texas 

October 12, 1984 

Ronorable Bob Bullock 

Comptroller of Pub1.l.c Accounts 

L.B.J. State O~fficc! Building 

Austin, Texas 781’7’4 

Opinion No. JM-211 

Re: Whether country club fees 

are subject to the amusements 

tax 

Dear Mr. Bullock: 

Chapter 151 of the Tax Code imposes limited sales, excise, and 

use taxes on busincwses operating within this state engaged In certain 

specified activit,Le!s. Legislation enacted during the recentlycompleted special session designed to increase state revenues to 

offset increased st.ste expenditures for public education expanded the 

tax to include “amwement sen+zes.” See Tax Code ch. 151. Acts 1983, 

68th Leg., 2nd C.S., ch. 31, art. 7, =534-44. Section 1 of article 

7 expands the de:i:!nition of “taxable item” set forth in section 

151.010 of the Tax Code to include “taxable services.” Section 2 of 

article 7 adds section 151.0101 to the code, 

services” 

defining “taxable 

to incblde inter alia “amusement services.” Section’ 

151.0028 of the T~:K Code was added by section 3 of article 7 and 

provides the follov:.ng: 

Sec. i.51.0028. ‘AMUSEMENT SERVICES.’ 

‘Amusement: services’ means the provision of 

amusemen!: !, entertainment, or recreation, but does 

not include the provision of educational or health 

services :Lf prescribed by a licensed practitioner 

of the lwaling arts for the primary purpose of 

education or health maintenance or improvement. 

In response to thwe and other amendments, you ask for our official 

opinion on the folhwing four questions: 

1. An! social membership Initiation fees 

and/or m~lthly dues at a country club subject to 

amusemenl::i tax? 

2. I:! the answer to question number (1) is 

‘no,’ arc’ the additional membership initiation 

fees and/Jr monthly dues for golf and recreation 

subject 1:~ tax? 

p. 950 
Honorable Bob Bullock - Page 2 (JM-211) 

3. Are guest fees for using club recreational 

facilities subject, to amusements tax? 

4. Are membership initiation fees and/or 

monthly dues at athletic and sporting clubs 

subject to amusements tax when the primary 

activity of tL: club Involves recreational 

activities which would be subject to tax if an 

individual admiss:.on fee was charged? 

We are unable to answer your questions because the legislature 

has seemingly removed from :he authority of sny official other than 

you the right to declare what constitutes “amusement services.” 

Section 151.0101 of the Tax Code provides the following: 

Sec. 151 .OlOl . ‘TAXABLE 

‘Taxable services’ means: 

-- 

SERVICES. ’ u 

(1) amusemfm$ services; 

(2) cable t,Aevision services: 

(3) personml services; 

(4) motor vehicle parking and storage 

services; and 

(5) the repair, remodeling. meintenance. 

and restoraticn of tangible personal property, 

except: 

‘3) aircraft; 

(B) a ship, boat, or other vessel, other 

than a spo::ts fishing boat or any other 

vessel used for pleasure; and 

(C) the repair, maintenance, and 

restoratior, of a motor vehicle. 

(b) fie comptroller shall have exclusive 

urisdiction to interpret Subsection (a) of this 

section. (Empha& added). 

Acts 1983. 68th Leg., 2nd C.S., ch. 31, art. 7. sec. 2. at 534. 

You have not asked atcut, and accordingly we do not address the 

constitutionality of subsection (b). On its face. this language 

appears to contravene artic1.e II, section 1 of the Texas Constitution. 

p. 951 
P’ . 

Honorable Bob Bullock - Page 3 (JM-211) 

It has been suggested, hovever, that a court might construe subsection 

(b) to confer authority on f:he comptroller only to promulgate rules 

not inconsistent with the stz,tute. In any event, the legislature has 

clearly indicated its preference that the comptroller make the initial 

determination as to the proper constructfon of subsection (a). 

Accordingly, as a matter of policy, we decline to answer your 

questions until you have fwrished us with your construction of those 

provisions. 

The attorney gweral will not as a matter of 

policy answer a question whose initial determinatlon the legislatwre has clearly indicated shal.1 

be left to the comptroller. 

Very I truly your 

I’ll-if- ~A/rwua 

JIM M A T T 0,X 

Attorney General of Texas 

TOM GREEE 

First Assistnut Attorney General 

DAVID R. RICHARDS 

Executive Assistant Attorney Geueral 

RICK GILPIN 

Chairman, Opinion Committee 

Prepared by Jfm Noellinger 

Assistant Attorney General 

APPROVED : 

OPINION COMMITTEE 

Rick Gilpin. Chairman 

Cclln Carl . 

Susan Gatrison 

Tony Cuillory 

Jim Hoellinger 

Nancy Sutton 

p. 952