OFFICE OF THE ~AnORNEY GENERAL 

AUSTIN 

Eonorable s. B. Buchanan. Jr. 

County Attorney 

Val Verde County 

Del Silo, Terns 
Honorable S. B. Buchanan, Jr., Xay 6, 1939, Page 2 

The.traveU.ng show uses no tent or other struoture whioh they carry with them but la traveling from place to place show in regularly lloensed theaters. The show Is not a concert nor do 

they have musioal entertainment. They are engagad In the presentation of drama and other amusements. The League is not engaged in business ior 

private prorit nor Is Counall No. 18. The r8- 

oelpts of the show, with the exoeptlon or ths 

pnyiue of th5 expense5 0r t& people p5rforrping 

nmuutlng to about OO$ of the total prwxtod8,' 

wmm for the benefit of the Stdsnt &an -4.’ j 

ArtlOl~ 9019, Beation f%a, Vernoo*a Annotated Gitil 

Statutea, and Artlo 9047a, Seotlon'19 are ths only u8tbona 

of our eo5upatlon~~ law8 uhIoh could hems an7 por8Iblo appl.iaatlfm to shows or Qgnntla pre86ntntfo83of t&e typo and ~ahueatsr 

oatllneb ln the ab*dro factunl l tatuaent, but we are of thr -ep- l 

inion that, by reason tit tho sxomptlon ieatrrroa~h8rq%nafter.@isou88ed. neither 000n011 I!L $8 or the~Loagueof.~Unlt5d xatin~~&- 

l rIoen Cltltew,nor tho trarollng ahor l mplbyail by~aroh loaguo, 

mmld beg aubjeot to the oaoupatlontax leerierr~lnadr th5roby. 

con8ia5risg ifrat the lliblxity or tk8 &m.iing 8hw 

in question-to the ditdpation tax levy wbodlti lsArtio10 7047; 

swtioa s&s; VellK?n'.~ AsRotnte6 Olrir atntuteh and ~4rtl5lO oqroa, 

8aotlon &a,, Vernon*a Annotated Civil Statntes; mei-p&tit Out 

thnt each-of such tax lerle8 fall.8 upon tha ownsr, proprfotor, 

or opemtor ef an wopera house, theater, tent, aMom or other 

8tmoture whmo ~thoatrlopl or&amatIa prs8ontatlon8, ma8loal 

oomdy ahow8, moving pl6tures or other OIHm?tn~k~~or Ahabltlon8,are glvon* or upon and age&net th5 ownor Qr operntar or 

~?sny pla60 0r nmtarrommt rbl0B.oharges a'prioe or iee faadml8- 

8&m, Including exhIbItion in theaters, motion ploturo th8ator8, 

opera hou85, 6tsrw. In other *orUs, tho tax is I~&54 agaInat 

the msr, operator or proprietor ai an established or flre4~ 

plaoo of ~~nt~euoah aa a theater building or opera house, 

rather than upon the ahow~, perrormxnoo or exhIbItion, whether 

one .or mnny. If; appearing fromths fasts aubmlttedthat the 

traveling show in question possed8sd and used no tant'or other 

atruetore ia whlsh to give t@e!.r psrrormanoes a8 they travel rrom 

plao5 to place, but gavs their perromanoee ia rs~gnl~l~lloensed 

theater8 or opera houses in tbs various looalItlee, and It further appearing that Inlao Hall, in whlah these partiaalar parfor- 

.manoss were given, was not rented to thld traveling aBan, so as 
Ekmorable S. a. Buchanan, Jr., lday 6, 1939, Page 3 

to give them any rights ofaontrol or possearilon tkreof, we 

think it follows tbat. such traveling show was not within the 

lntendment of these tax remeasures so as to be liable ror the 

tax thereby imposed. 

Xlth reference to the llablllty of Council No. 3.8, 

League of United Latin Ameriaan'Cltlzens to the taxes levied 

by these pertinent oooupatlon tax statutes, it appears from 

your oomunloatlon that Lulac Hall, where the performances of 

this traveling show were elven, was owed by said Council No. 

18, League4 0r United Latin Amsrlonu Cltl7.e8xui, 80. as, oonver8ely 

,tO tha nbOV0 ~pO#ftiOB, to VIBIt llnblllty UpCnr BP& WgULiZatlon Sor tho ooaupatIoatue8 in'q~e8tlon, ~nle88 snch ortmha- 

. tion i8 PhilIly remved fTU8I the BC%O~~:fiUdpMi~ Of BUOh tU 

erasures by othar pm~lsl0n8 theroof. 

In this aonuaotlon ma find auah u#res8id exotIIptlom 

rroPth8 Inoldenoo of th8 oaoupatlau tix leviad by Artlola 

VOW, &dttioB 8Z&, VOI~I~IL'B Annotated Clril 8tntUtO8, in th 

followlrrg l.mqufagsr 

*Saldanuaal tax shall be ooUooted irooth8 

ouu8r, proprietor 0r,erery opema hou8o;tlmntro; 

tent, alr&la, or othar struotur6 wh8ro theatrla81 

or drasat10 pn8entntlOn8, muslo8l a08mdy show8, 

swing plotgres or other 8mu8epunt8, entartalnmsnts or ahlbItlon8 are &ten for prIrmt* profit 

in @uoh CJitf;B, tWB@ or Vu&g58 Of th6 BiSeB 

aforesaid; ; . . . ." 

Adverting now to tkm other pertinent ~tu rSa*uroj towit, Artlole v047n-19, V0-ll'8 Annotated civil St&tUtOB, w 

find that ex8mptIon l@lIkewl8s afforded fm~~th8 t&x thnby 

l-led under the folloulng Ianma@: 

" .provlded, however, no tax 8hall ba 

levied*&& this Act on any admt85ion oollooted 

for dnnOO8, llloTlng pimares, OPOW%B, play8, and 

XlUBiOd l nter t#b t?Q#t#, all the proaeeds Of 

uhioh lnura eXC1UBivd.y to the benefit or state, 

religious, l duoatloual, or charltabla instltutiOn8, 8oOf5tl8s, or ~~tpanizatione, -- if 110 

part of the nat aarnlks tharaof lmres to tho 

benefit of any private stoakholdar or lndlvldual; 

* . . . . . . . 
Ludr~r 'IF.5 facts .cf- tbo inztant ln~ulry till net pm,- 

rits or prcx- eds rron. The ortivltlcs of Coumll SO. LB, League 

Cf :;li:tr:d at;; ~-s~~-~ricnn CiLiZfmS) in Yponsorln~ IhEFB travelinp PkC?S :n i.ulcc !:ali m-13 ured soleiy to create end maintain 

B : ti:dont LO&r? Fund. ;k.nt S.&c+ laudtlt,le pul-poro 6nd 8CtiVity 

srlnp the orGnolzatiou in ~uerjtion v.ithin the limit of the 

fcregoiq PXRK;)t. i on, runnlug to educational or charitable lnstitut1ons or societies, or other non-profit orgenizaticnn, 

cannot be +;cinsfii:.d. 

iregarding tte tax lsvioa by Article '&Wa, Section 

19, Vernon’s iumoteted Civil Statutes, 8n additiond. and independent exemption is afforded this ol'genlzatlon, in that the 

adz&don charged Is, acoording to your latter; lems than artyon8 cents per psrtlon. 

Your8 vary truly