### I OFFICE OF THE AmORNEY GENERAL OF **TEXAS** AUSTIN

Honorsble 0.0. H. &Shqtpud Comptroller

of PuUio Aaoounte **humtin,** Taas

**4rtiols~ ‘**  **7~7.-3** **pmtd*6** **thrt awry**  **emerr H**  **thmt term**  **in dofined,**  **w&6 elma,**  0cuMols* pO66eam8, olrhi;bit# bi8- plwr , or r&o &_mitr to be athlbi$ad cw di#D;llrrd in thio **8t8t8** u&y 4OiWOp8r4%4d m8ohin4 ahall pay th4 

### tax r8t out in the #oh@+ **ul*8** **that follow.**  Buie8 l(b) lwler a iae or **t8X** of 82.50 on l **w3h** ***S8l!ahtIudiclO or**  **iam% aOiZbOpcl?8t8d**  **Mahin8*** **WhOX8 th8**  **8Oin** f48 or token used **OX** whioh my **be UN4**  **ig** th8 **O$NPatiOiI** th.tWt la Me of the valuer in 4310848

of ene **08nt 8n4**  **not cu888lin#$**  i1V8 oults, or **re~ssantr** a reluo l!J 8XWM8 or one oellt Md aot aaaodlag fiT0 **oante.**iiOA. GM. **il.** Sbepywd, **~68 2** 

**ATtlOlO** 70&78-2d8iinom t&O twm 

### %mrahmadlmmor **aIlSi 4Oim-Op8Y8t4d**  886hiA8= 8pd **mp86itiS81lj &iTWi448**  t&t **r8diOm 8~8**  

### inolutlrd vlthin**meld** tm. 

### 2

. 8m fOtlO%J:

Arti ?ob?a-L **d8iioem** 413 *onn4P 8aQ 6m Wparatop

"(a) 'El'6

tWa '01IRW'a# us.4 hweln I'h8ll iman end h6lt&8 **My p8rS@a,**  iA diVidua 1, f &m, o oapa ay,

l mmoefatiar OX OW pOS8tiO Il

OUIitic:

OX h4Vi w **th4** OIíTO, 00 X&3 620 1,

8Ma@aw E8 at **W p0m48SSi44**  **Of Uy**  **‘ OOb-OpW8td**  **i484hfn8 ik3**  **thga** stat8.

"(b) The t-3 ***~p4?8tOF'** am umed hnr4Fa mh8l.l aa 8114 inolud8 any p8rmoI1, dra, collpa~y,

amsoo:atloeor oorpotatian

who **rrhlbitm** or dlmplafa or pwmlt# to bm exhibitedor **dimglmymd** ta hi8 Or it8 plaO8 a? b$@%A8#8 or **UPOA** premisea an&n him OF iOa omtrml, r4 **Ohop4rate4m?taohina*

in thl4 Stat8.m'
You state in your lmttmr that It is bmiag oa&mnded mush o&hOpeTata4 TadiOm Urn **not** l ubjmet to the **tax ‘**  **b8SSP#m** tha radioa mre not lo 4 publio plaO8,ia **th8t** the tourist ooart or hot41 ~OQIQ

bom6mem th8 print8 h-8 02 the **gummt.**
d ie a a n a ot

l @ee vlth them aontaticm. **lit th8SWJ8S**  **of a**  **tOuri#t ootlrt**  or hot81 room emu8 the moia-op4rmtd idiom 

### inmtmllm&

$n the OOurt 

### OF ILOQBL, **thea** ha **is th.**  l **SWil8P*** l

**8 that**  tomn is (YniA6.0

in SubdlVlmlaa (8) of Artiole *47a-P, for ho not **aaly owns**  **t&e radios**  hat h4a the mue, 

### oontrvl, 88a&a#rmt and po88888loaOI them. **R8 18**  also th8 *operator*em that tam is 

### dnilasdin mub4lvimion (b) Oi the -4 ertiolr iOx the rO8SQII that **he exhibita**  **w aimp**  muoh re4lom IA htm ptioo or bumiasmu or prdmss au4w him moontrol. Th8 mntirm hotel Or 

### toPlri8t **mourtm** inoludlngthe roa~s,aPdsot r4r8ly th4 pub110 lobby, 1s the plaao or bumlnasm of the owner ) 

### an4 the xooaa SAd aourts mYan though rent46 41'4 tud.? tlis

**0OMXOl. %.Xti01~**  **n&78&3 J.4~14~**  **the tax**  **l ’** **sf4rr4d** to 8bOle On 'Wary "Ownw" who -8, 4Ofitld8,JHNM~OQI)8, 

### exbibitm

ox 4lmplaym a *mer6hm&imo or mum10 uoin-operated maohinm*. 

### Tn our eplni~nthe **owasr** o? e tourist court or hotel who ovnm tkm ooin-opmratmd rrdloe lamt~lleb therein, 0~8, **aontrola, pmm~m448,**  sxhibibm on4 dim- / ~14s **thdm am**  @AAt~J!&8tsd by the #t8tUt84. Thara Lm nothing iA 8Ay Oi the d~iillitiOR8, taring pxotirtona,a exemptimm from the tax **88t** Out in **Artialo** 7@C7m-lr that uotid exoludo or exs;~pt fro3 the tnx mu& aefi%-@pmF+tk!d **~4diOS b**  **tOWbIt** 6ourts **w** hotnl **roomm.** 46 tk4refwe atrsaer your **fir8t** qum8tian **iA** the **~ffiXt5S%iVta.**