. . 

Honorable Robert S. Calvert 

Comptroller of Public Accounts 

Opinion No. (C- 306) 

Capitol Station Re: Whether the Admissions 

Austin, Texas 78711 Tax is due on the charge 

to watch a professional 

Dear Mr. Calvert: roller derby contest. 

Your question is whether the admissions tax Is due 

on the following described event: 

"Roller derby eventsare contests between 

two of the five teams which make up the National 

Roller League. These teams compete against each 

other in various cities of the United States 

(one such city being El Paso, Texas) before audlences who pay admission prices. The game itself 

is a matter of one team scoring more points than 

the other, Points are scored by a member of one 

team circling the track and passing members of 

the opposing team. Due to the nature of the game 

and the speed at which it is played, the oval 

track upon which the players skate Is sharply 

banked at each end. The track Is portable and 

may be set up at skating rinks, which would be 

an ideal location for such an exhibition. However, any place with room for the track could be 

utilized." 

The contest is not one solely of speed. Members of the 

"offensive" team try to assist a designated member of that team 

in passing members of the "defensive" team by skating strategy 

and maneuvers. The defensive team members try to avoid being 

passed by blocking and skating skill. 

To be taxable the event must come within the terms of one 

of the following sections of Article 21.02, Title 122A, TaxationGeneral, Revised Civil Statutes of Texas, 1925, as amended: 

“(3 There is hereby levied a tax of one 

cent (ld 1 on each ten cents (lO$!) or each fractional 

part thereof paid as admission to horse racing, dog 

racing, motorcycle racing, automobile racing, and 

like mechanical or animal contests and exhibitions." 
Honorable Robert S. Calve&, Page 2 Opinion No. (C-306) 

'(4 There is hereby levied a tax of one 

cent (1Q 1 on each ten cents (104) or a fractional 

part thereof paid as admission to dance halls, night 

clubs and skating rinks, and any and all other like 

places of amusements, contests, and exhibitions 

where the admission charged Is in excess of fiftyone cents (51#)." 

It has been held that the touchstone of sectlon 3 Is 

racing. Attorney General Opinion No. 0 - 820 (1939). 

"Racing" is defined in Webster's New International Dictlonary, P. 1870 (3d Ed. 1963), as 

engaging in or holding races," 

"The sport or profession of 

which are defined as "a 

running in competition; a contest of speed (as In running, 

riding, sailing)." 

As we understand the roller derby, it Is not a contest 

of speed, because the object is not to determine who can cover 

a given distance in the shortest time. Rather, it involves 

scoring points by passing members of the opposite team within 

a given time, in which the speed of travel is irrelevant. 

Therefore, we hold that no admissions tax Is due on the 

professional roller derby contests under the provisions of 

Article 21.02(3). 

We have found no precedent, thatlwould ald in the 

construction of Article 21.02(4). Article 10, Title 1, 

Revised Civil Statutes of Texas, 1925, as amended, provides 

as follows: 

"The following rules shall govern in the 

construction of all civil statutory enactments: 

"1 . The ordinary signification shall be 

applied to words, except when words of art or 

words connected with a articular trade or 

subject matter, . . . . 

E 

-1462- 
Honorable Robert S. Calvert, Page 3 Opinion No, (c-306) 

Looking again to Webster's Dictionary, supra, we 

find that "like" means "the same or nearly the same (as 

in nature, appearance or quantity)." 

The roll .er derby is held upon a specially constructed 

banked track which is different in appearance from the flat 

floor of the ordinary skating rink. Unlike what appears to 

be the common factor of dance halls, night clubs and skating 

rinks that those who pay to enter can participate In the use 

of the facilities, only the members of the roller derby teams 

are permitted on the roller derby track. 

Therefore, we hold that the roller derby contests are 

not "like places of skating rink contests" to be taxable 

under Article 21.02(h). 

------- SUMMARY 

Professional roller derby contests are not 

taxable under the Admissions Tax Law of Texas. 

Yours very truly, 

WAGGONER CARR 

Attorney General of Texas 

R GORDON APPLBMAN 

Assistant Attorney General 

RGA:sjl 

APPROVED: 

OPINION COMMITTEE: 

W, V. Geppert, Chairman 

Marietta Payne 

Ivan Williams 

H. Grady Chandler 

APPROVED FOR THE ATTORhJY GENERAL 

By: Roger Tyler 

. , ,I< i;, ?iI