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 showuses no tent or other struoture whioh they carrywith them but la traveling from place to place show in regularly lloensed theaters. The show Isnot a concert nor do they have musioal entertainment. They are engagad In the presentationof drama **and** 

### otheramusements. 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 tittho sxomptlon ieatrrroa~h8rq%nafter.@is

### ou88ed.neither 000n011 I!L $8 or the~Loagueof.~Unlt5d xatin~~&- 

### l rIoen Cltltew,nor tho trarollng ahor 

## l mplbyailby~aroh loaguo, 

### mmld beg

aubjeot to the 

### oaoupatlontax leerierr~lnadr th5roby.
con8ia5risg ifrat the lliblxity or tk8 &m.iing 8hw 

### inquestion-tothe ditdpation tax levy wbodlti lsArtio10 7047; swtioa s&s; VellK?n'.~ AsRotnte6 Olrir atntuteh and **~4rtl5lO** oqroa, 

### 8aotlon&a,,

Vernon*aAnnotated Civil Statntes; mei-p&titOut thnt each-of 

### such

## tax lerle8 fall.8upon tha ownsr, proprfotor, 

## oropemtoref an wopera house, theater, tent, 

### aMom or 

### other 8tmoture whmo ~thoatrloplor&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 nmtarrommtrbl0B.oharges a'prioe or iee faadml8- 8&m, Including exhIbItion in theaters, motion ploturo th8ator8, 

### operahou85, 6tsrw. In other *orUs, tho tax is I~&54 agaInat the 

### msr, operator or proprietor ai an establishedor flre4~ plaoo of ~~nt~euoah aa a theater building 

### or opera **house,** 

### ratherthan upon the ahow~,perrormxnoo or exhIbItion, whether
one .ormnny. 

### If;

appearingfromths fasts aubmlttedthat the 

### traveling show in question possed8sd and used no tant'or other atruetore ia whlsh to give t@e!.rpsrrormanoes 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 fur

### ther appearingthat Inlao Hall, in whlah these partiaalarparfor-
.manosswere given,was not rented to thld traveling aBan, so as

### Ekmorable S. a. Buchanan,Jr., lday6, 1939, Page 3

to give them any rights ofaontrol or possearilon tkreof, we think it follows tbat. 

### such traveling showwas not within the lntendmentof these tax remeasures so as to be liable ror the tax thereby imposed.

Xlthreference to the llabllltyof CouncilNo. 3.8, League of 

### United LatinAmeriaan'Cltlzens to the taxes levied by 

### these pertinent oooupatlon tax statutes, it appears from your oomunloatlon that Lulac Hall, where the performancesof this traveling showwere elven, 

### was owed by 

### said CouncilNo. 18, League4

## 0r **United** Latin 

### Amsrlonu Cltl7.e8xui,

80.**as,** oonver8ely ,tO tha nbOV0 ~pO#ftiOB, to VIBIt llnblllty **UpCnr BP&**  **WgULiZa** 

### tlon **Sor** tho ooaupatIoatue8 in'q~e8tlon, **~nle88** 

### snchortmha-

. 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, entartaln

## msnts or ahlbItlon8 are &ten for prIrmt* profit in 

### @uohCJitf;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

ntert#bt?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~ulrytill 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.ithinthe limit of the fcregoiq PXRK;)t.

i on, runnlug to educationalor charitablelnstitut1onsor societies,or other non-profitorgenizaticnn, cannotbe +;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;

## lemsthan 

## artyon8 cents per psrtlon.

Your8 vary truly