tax leviedby &tic10 7047f,V.LC.S.7
2. Are the prizes;given to the owner8of the winning horses,,subjeot to the 20% awaer tax levied by Artiole 7047f,supra? .~~ 3. Arcthe admissioachargessubjectto the admissiontax leviedby Article 7047a-19,V.A.C.S.0
&-tiole 7047f,reads in part a8 followsr
"(a) Ebery person,firm; or oorporationoonduotinga theatre,plaoe of amuse- ment, or any basineesenterprisein aomecticm withthe operationof which a prim in the form of money or somthiag of value is offeredor giveato me or more patronsof,suohtbatre, plaoe of amusement,or biisimm eaterprize,pad not given to all patronsthereofpayingthe same charge for any oertaiasum- ioe, oomnodity,or entertaimnent, shall ma@ a verifiedmonthly report on the twenty-fifthday of each month to the Comptrollerof PublicAooounts of the State of T-8, showingthe azwuntof money so given ia prizes,andthe ~alua withsuch businessduring the of all prilssor awards so given in oolaneotion next precedingmonfh. Hon. Gee. H. Sheppard,page 3 (O-2146)
*(b) There is hereby levieda tax equal to Imen* per co& (2%) of the value of all suoh money, p&es, and awards given in aonnsationwiththe operationof each and all of the foregoingbxiwss enterprizes,and at the tims of making the report tothe Comptrollerof Fu&lioAooounts, the owner or operatorof any ..suohbusinessshall pay to the State Treasurersuch tax upon the total amount of money, pxYmes,and awards so giver duringthe next precedingmonth. . . ."
This Departmanthas held that the operationof a theatreor a plaos of amuseme& must be operatedas a "businessenterprisswin order for the prize to be taxa% uader the statutein questioa. Our OpinionNo. O-1689. It appearsfromthe heretoforemelntionad facts that the horse shan was operated, not as a busin 888 enterprise,lut as a benwolsnt or charitableenterprise. H& conolude,therefore,that neitherthe Dallas SpringHorse Show, its members nor its officersare liablefor the 2% award tax on the automobile.
In answer to your secondquestion,we are of the opinionthat the prfres or awards giwn to the owners of the winninghorses are not sub@& to the 2% award tax for the reasonthat the horse show was not oonductedas a "busi- ness enterprise"as that term is used in Artiole 7047f, supra,and for the fur- ther reasonthat the personswho mere awardedtha prizes and awardsnure not npatronethereofpaying the same ohargsfor any oertaimser~ioe,oommsodity; or spltertainment* within the rmaning of the above article. See ConferenoeOpinion No. 3026.
In answer fo your third uestioa,wa are of the opinionthat you oorreotlyadvisedthe officersor momzsrs of the Dallas Horse Showthat the admisSiontar is not applioablato the admissionsoolleotedfor the reascasset out in our OpinionHo. O-820.
ok,trust that this is the iSformationdesired.
Yours wry truly
ATTORXdYGE-SEEAL OF TEXAS
By /s/ Glema B. Lewis
Glenn B. Lewis Isr8wregw Assistant
By /s/Lee Shoptaw
APPm APFLI19, 1940 /s/ Gerald C. Wan ATlWkWY GENERALOF TX@