“P‘HJC ATTORNEY 

OP TEXAS 

GERALD C. MANN Auwms ,I.TEXAS 

Honorable Geo. Ii. Sheppard 

Comptroller of Public Accounts 

Austin, Texas 

Dear Sir: Opinion No. O-3640 

Re: Gross receiptstax due'bg 

Utilities Company operating in 

the city of Borger, which had' 

less than 10,000 inhabitants according to preliminary census 

reports published prior to January 1, 1941, but which has more 

than lO,OOOaccordi,ng to corrected census figures. 

fin your letter of May 31, 1941, you advise us that the 

first release by the local census supervisor (1940) gave the town 

of Borger less than 10,000 popula,tion, which would class it In 

the 2500 to 10,000 population bracket, but that this was corrected by Washington release on January 11, 1941, by rating the city 

as having a population of 10,018. 

You request OUP opinion as to whether the tax levied 

by Article 7060, Revised Civil Statutes, will apply to Borger as 

being a city of more than 10,000 inhabitants for the quarter beginning January 1, 1941, based on receipts for the quarter ending 

December 31, 1940, OP will the tax under the higher bracket not 

apply until the quarter beginning April 1, 1941. 

Upon inquiry at your office we are advised that the 

report by the Utilities company in question was not filed In the 

office of the Comptroller until January 13, 1941. 

Said Article 7060 reads in part as follows: 

"Each indivfdual,compang, corporation or 

association, owning, operatingor managing or controlling any gas, electric light, electric power 

or water works, or water and light plant, located 

within any incorporated town or city in this State, 

and used for local sale and distribution in said 

town or city, and charging for such gas, electric 

lights, electric power or water, shall make quarterly, on the first days of January, April, July and 
Hon G Geo 0 I-I. Sheppard, page 2 o-3640 

October of each year, a report to the Comptroller 

under oath of the individual or of the president, 

treasurer or superint.andent of such company, corporation or association snowing the gross amount 

r,ecelved from such business done in each such incorporated city or ,town within this State in ths 

payment of charges for such gas, electric lights, 

electric power or water for the quarter next preceding D Said’individual, company, cbrporation OP 

association, at the time of making said report for 

any such incorporated town 01” city of twenty-five 

hundred (2500) inhabitants and ltess than ten thousand (10,000) inhabitants, according to the last 

United States Census next preceding the filing 

of said report, shall pay to the Treasurer of this 

State an occupation tax for the quarter beginning 

on said date equal to seven-tenths of one per cent 

(0,7 of 1%) of said gross receipts, as shown by 

said report; and for an 

3 

incorporated town or city 

of ten thousand (10,000 Inhabitants ‘,’ or more, according to the last Uni’ted Stat,es Census next ~preceding the filing of said report, the sa,id indivldual, company, corporation or association, at the 

time of making said report, shall pay to the Treasurer of this State an occupation tax for the 

quarter beginning on said date an amount equal to 

one and three-eights per cent ‘(1 3/8$) of said 

gross receipts, as shown by said report *” 

The preliminary report or release was one of which the 

officials and the public might ,take notice and upon which reliance 

could be placed D In other words, it ‘was a sufficient Federal 

Census D Hol,comb vs, Spikes, 232 S.W,891; Ervin vs. State, 44 

3-W. (2d) 3800 Under Article 7060 the report of the taxpayer 

was due on January 1, 1941, regardless of the fact that no 

penalty would be incurred for failure to file for a period of 

thirty days, See Arts” 707dt and 7575, Revised Civil Statutes, 

In providing that the tax should be graduated “according to the 

last United States Census next preceding the filing of said report,“. we thin’k it was conC,empXted that. the report would be 

filed on its due date, In our opinion the lower bracket will 

apply in this instantcoo 
Honorable Geo. H. Sheppard, page 3 o-3640 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

By g/Glenn R. Lewis 

Glenn R. Lewis 

Assistant 

GRLzlh:wc 

APPROVEa JVL 12, 1941 

s/Grover Sellers 

FIRST ASSISTANT 

ATTORNEY GENEZRAL 

This Opinion Considered And Approved In Limited Conference