OFFICE OF THE A'ITORNEY GENERAL OF TEXAS AUSTIN
Dear Sirr
epeciilaally ax- c4areiowmJd,~p-' oostrolled b~%br~' Qeirer, trll4tu fhm, u&b or •*46*14~i0Q, 6raiga. liirbieb soM4, 0f sly 4zaQ 4Te mul, Q19. . Hono~bl8 Ceo II.Sheppard,pago 8
of any kind, exaept those exempted, are eold le a store and lo taxable as suah, and this even though lt may olsa be a amtribntiag point.* hs beer dlstrlbutlrqsta~eudo not aaaa wltb@ tb oxeuptlonamet out ln Seotion 5 of tho *at. wo mast moeuul.ly atmalobe that they sre 8abj88tto the payment of tha.tar. He have cxamlned alosolf the brief submlttodby the Attorney ror the-Beer Co-y conoemod hue, but WD are anable to agree with either his raasanlng or-hlo result. Ee basoatho aontentlonthat these beer dfstrlbutiw stoma uo not subbjeat to the4 ch4l.eatoretax on tmo gxxnuub..
Piret, he statoa that beaaasothe BQqr Aat, &tie& 669 or the Penti Code, aots tapa tax sahadalsfor beordia- tribattlng plsaos, that these otaras ue thorofws not oabjwet tu paymat of the ah4l.n-0tora tax.
Thlo Departnrenthas pruious&y ruled in .opl&?u x0. O-999, aUmm~od to Honor4blo J. C, 'Patteram, %ount~ httaraey 0r xh0x county, that tb tax 80t4p s.nth0 ~iq~or-Obnfrol mt is s llaonsa tee and not sn aaaupatian tax. T&U opmon ral.%od 0ntho oases dr Br4dley ta* Texas JAQuor Co&r01 Basrd, ~I008. W. (M) soo, ad city or Ftq worth T6. 00lf Refi3dg CW* la5 Tex. 5X3.@ 5. W. (2d) 610. For additional aathorlty ass m Liqaor Cantrol'Smrd vs? Blaahar, ll6 8. W. (ed) lOSO,.Toar Lipuamr Ooatral Board~rfl.Wsrftield,lJ0 8; II.(Zd) 646, lindTexas Llquar Gantrol Bo4rd vs. JonerrLZS ST W. (ZQ) tS9. On the other hsnd. the tax sot ant 3.ntho'Tourr Cl&a Store Aat ia an oceupationwtu and not 4 llaotim lb. Supreme Comt of Texas 60 held in t& muse of Hurt ~8. maQra: *It is m,rpstlaesdlffiault ti'deterainq whether a gi~%n 8tatuto mkmld b& alassoda a rOg4.l4t4ry.m0kO4r0 or u atarneasum. The prlnalpleof dlstlnotlongeneml1.t rea- ogniaod ia that when, trea a aanlrlder&tlon 0r ths statute as a wlaslo,tho prlWsry par- poao of the isee pmldod therein is #a rolaimg of,rwenue,'then saah fobs sre ia' faot oaaupst~on taxes, and this ri#gaTfioss mnorsble Gee. B. Sheppard, Page 8
of the nanw by which they era designated. On the other hand, If its prImmy purpou appears to be that of regulation,then the foes leafed ore lioeneareoo and not torso . . . . ." wApply~g thie pTb3iple t0 tb aOt in &e&on, no oxparlenoeno dlffloult~in reaahlng the oonclu8lon that the 804allod Ucenee feea levied thereby ore prinrllp ocoupotlou tares . . . . . w A license fee and on ocoupatlontax nr both bo ~eried agdnst the sane'baelness. Where the rw la hp040a for t~e*pk~o~e.of regulation and tho statutoiequlres compl&ane~4th sorta% aondltiono in addition to tho poygont of the proaarlbod sum, noa4 aam 1s a llooaoo proper, imposed by rlrtaa of tho Hlioe pouori but w4oro it is onoted ,mlelr for zwonao purposes and Its paymnt give8 tba right to oarrydatho bulmsa withoat w furWmroondltlon4,lt la a tax . . . Y .+ A