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Honorable Robert S. Calvert

Comptrollerof 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 followingdescribed event:

"Rollerderby eventsare contestsbetween two of the five teamswhich make up the National Roller League. These teams competeagainst each other in various cities of the United States (one such citybeing El Paso, Texas) before audlences who pay admission prices. The game itself is a matter of one team scoringmore points than the other, Points are scoredby a member of one team circling the track and passing members of the opposing team. Due to the nature of the game and the speedat which it is played, the oval track upon which the players skate Is sharply banked at each end. The track Isportable and may be setup 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 inpassing 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 levieda tax of one cent (ld on each ten cents (lO$!) or each fractional 1 part thereofpaid as admission to horse racing, dog racing, motorcycle racing, automobile racing, and like mechanical or animal contests and exhibitions."HonorableRobert S. Calve&, Page 2 Opinion No. (C-306)

'(4 There is hereby levied a tax of one cent (1Q on each ten cents (104)or a fractional

1 part thereofpaid as admission to dance halls, night clubs and skatingrinks, and any and all other like places of amusements, contests,and exhibitions where the admission charged Is in excess of fiftyone cents (51#)." Ithas been held that the touchstone of sectlon 3 Is racing. Attorney GeneralOpinion No.0 - 820 (1939). "Racing"is defined in Webster's New InternationalDictlonary, P. 1870 (3dEd. 1963),as engaging in or holding races," "The sport orprofession 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 determinewho can cover a given distance in the shortesttime. Rather, it involves scoringpoints by passing members of the opposite team within a given time, inwhich the speed of travel is irrelevant. Therefore,we hold that no admissions tax Is due on the professional roller derby contestsunder the provisions of Article 21.02(3).
We have foundno precedent, thatlwould ald in the constructionof Article 21.02(4). Article 10, Title 1, Revised Civil Statutesof Texas, 1925, as amended,provides as follows:

"Thefollowing rules shall govern in the constructionof all civil statutoryenactments: "1

. The ordinary significationshall be applied to words, exceptwhen words of art or words connectedwith a articular trade or subject matter,

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-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

.erderby 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 thosewho 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 "likeplaces of skatingrink contests" to be taxable under Article 21.02(h). SUMMARY ------- Professionalroller derby contests are not taxable under the Admissions Tax Law of Texas. Yours very truly, WAGGONER CARR Attorney General of Texas

R GORDONAPPLBMAN Assistant Attorney General RGA:sjl APPROVED: OPINION COMMITTEE: W, V. Geppert, Chairman Marietta Payne IvanWilliams H. Grady Chandler APPROVED FOR THE ATTORhJY GENERAL By: Roger Tyler

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