Hon. Robert S. Calvert Comptroller of Public Ac,counts Capitol Station * **Awtin,** Texas

Dear Mr. Calvert: opiuion No. s-9 1 Re: Applicability of the tax on coin-operated machines imposed by,Article 7047s - 2 et seq., V&S,, to coin-operated mechanical **ridirp** devices. Your request for an opinion from this office reads in part as follows:

“Articles 7047a-2 to 7047a-18, as amended, levies taxes on certain types of coin-operated machines.

**“ At**  the present time there 

### are quite anumber 

### ofcoin-operated mechanical riding devices operating in this State. These 

### rides are intheform of hobby 

### horses, airplanes, boats, etc. and are operated with a 5$ or lO$ coin. All of the 

### rides are for children.

‘I will appreciate your opinion as towhether :&rnot tlnaabove described coin-operated mechnnical devices **are subject**  **to**this tax levied byArticles 7047a-2 to 7047a-lg. To my knowledge there fs no litigation now pending that would have any bearing on the **above** question..” The definitions of terms and phrases as **used** in the

“coin-operated machine tnx” statute appear inArticle 7047a-2. **Subsection (c)**  **read@:**

“The term ‘coin-operated machina’ a6~uscd herefn shall mean and include every macafiu 

### or device ofany kind or character which is operated 

### by or with coins, or metal slugs, tokens or checks,., ,

Hon. Robert S. Calvert, page 2 (S-91)

‘music coin-operated machines’ and ‘skill or pleasure coin-operated machines’ as those terms are hereinafter defined, shall be included in such terms.” Subsection (e) reads:

“The term ‘skill or pleasure coin-operated machines’ as used herein shall mean and include every coin-operated machine of any kind or character whatsoever, when such machine or machines dispense or are used or are capable ofbeing used or operated for amusement or pleasure or when such machines are operated for the purpose ofdispensing or affording skill or pleasure, or for any other purpose other than the dispensing or vending of ‘merchandise or music’ or ‘service’ exclusively, as those terms are defined herein. The following are expressly included within said term: marble machines, marble table machines, marble shooting machines, miniature race track machines, miniature football machines, miniature golf machines, miniature bowling machines, **and** all other coin-operated machines which dispense or afford skill or pleasure. Provided that every machine or device of any kind or character which dispens’es or vends merchandise, commodities or confections or plays music in connection with or in addition to such games or dispensing of skill or pleasure shall be considered as skill or pleasure machines and taxed at the higher rate fixed for such machines.” The coin-operated mechanical devices referred

._. ._ _.. .... . to in your 

### OpiniOnrequest come **Within** the purport ot

**. ‘** **skilL** or pleasure coin-operated machines” as that term is defined in the taxing **statute** ,andthey are therefore subject to the tax levied by Article 7047a-2 et seq. The doctrine of ejusdem generis imports that general words followin an enumeration of particular or specific things will be codings of the same kind. **39** Tex. **Jur. 202,**  **Statutes,**

med to Sec. 109. A careful consideration of theverbiage used inthe dsfinitions provided for under Article 7047a-2, and especially subsection (e), will reveal that the general words precede the specific enumerations and that the doctrine of ejusdem generis will not apply in this iimtaixe. The gist of subsection (c) is that the term “coin-operated machine ” means every’machine or device of any kind or character operated by coins, metal slugs, tokens or checks, and that “music coinoperated machines” and “skill or pleasure coin-operated machines”Hon. Robert S. Calvert, page 3 (S-91)

shall be included. The gist of subsection (e) is that the term “skill or pleasure coin-operated machines” means every coin-operated 

### machine of’ any kind or character whatsoever when the machines are used for amusement or pleasure, or afford skill or pleasure, or are used for any other purpose excepting the vending ofmerchandise, music or service. The **statute** continues by stating that certain machines specifically enumerated are expressly included inthe said term. The term included is not aword of limitation but rather of enlareement. Peerlc?-Carbon Black Company v. Sheppard, 113 CW.ADD. 1938, error ref.). Conseauentlv indIscrimfS.W.2d q96 (Tex.i

.. nate application of the doctrine. of “ejusdem generis‘” would doviolence to the intent of the Legislature as revealed **by** the language of this sta**tuk** under consideration. SUMMARY

Coin-operated mechanical riding devices are
“skill or pleasure coin-operated machines” as that term is used in the coin-operated machines tax sta**tuk** (Art. 7047a-2 et seq., V.C.S) and are therefore subj~ectto said tax. Yours very truly,

APPROVED: :W.‘V. Geppcrt Twatfon Division JOHN BEN SHEPPERD Attorney General

Mary K. Wall Reviewer Burnell Waldrep Executive Assistant John Ben Sheppard Attorney General WWG:mg