Court Opinion

ID: 4139273
Source: CourtListenerOpinion
Date Created: 2017-02-18 02:45:45.083655+00
Date Added: 2024-06-11T14:22:41.059572
License: Public Domain

OFFICE   OF THE   ATTORNEY     GENERAL   OF TEXAS
                               AUSTIN

Honorable Fvons J. Adkin
County Attorney
McCulloah    County
Brady,   Texar

Gear 2iirS                   Opinion No. 017OU

          Your letter request
rubjeat har.bean glron aart a
dopartntnt. Thlr letter read8
             nKscently the b.CC

                                             incorporated

                        of Art. 152&b provides that such
                        hell be oxapt   from a.U sxci8r
                       maver kind o r na turle  xaept a
                      le fee to the Searetary   of State.
                  find in 13 P. 21 206 City of Glenda18
       VB. Bettey that tne Court held that a altr
       ordinraae requiring p wr o nr  lngnged in cottain
       buaina8808    to pay graduatrd quarterlytaxI      or
       license fe.8, bared on their awe&ate volume
185
Honorable          hsnr     J. Adkin8,     Page   )    -

           proridod       for   in thi8 0rdinancr  18 not olwgod a8
           8 t8X    bUt    i8 U&e     iOr the pl'i7ibgr nW Wi@@
       ~by 8uah )U.oaa, W8OeiatiOa8, O?~iS$fW8,                           md
           OO?~r8tiOM           Of U8iw   bhhr 8trUtl.   @&88adIit8,
                                     pub118 -78     Of tb.
                                    LA the aonduot ef

                  In Opinion  No.        0-91)  ?bLi8 drputeent        held th8t tlu
quoted        reotioo  of ktie18          152d’b i8 +elid    and     oporatirc  md
lffoatually relirrcr tkm oooperetiroaof the                          tex trpo8od by
ArtLaIr        7060,      ukiab     i8 m oaaupation  tu upon g nr ,lleatrie
and #tier plants,                 bdred upon gro88 teeeiptr of the ooapany.
          In finfl anrlyrir, then; thm question to bo doter-
mined is whether tirew-called  nr6ntnlw requlnd  by the
ordi:!mco of the City of diahland Jprlnga is truly a rental
or is in facr an emi8e tax.

              'fineluthorltier IM unlfom that en *oxaelao tar*,
in   tlu  radorn 8OIl80, i8 &flytrr    not   falling withillthe
dA88ifi88tiOA       Of pOl1 08'jtrOpcltiyt&MI,     Wnd Mbl%~88
0~~3 form Of burden nDt hial diW8tly            up00 ~rsOJ.38 QT
               D$OfODdOr8 V. 04ll.t    (hhh0)    10 P 2d )oti
:f: r,=‘.‘;.   Sdth    l28 hilt 269 101 OI. St. 1321 Bhi8t@iA
Y. hvin      b 1, 2d 661, 176 k&23,        Shannon ve SuuoUu8
stu ml.8      131 SW id t)),    279 KY. 449.    X8 ha8 boon raid
*bt u ~oxoiu@ i8 a ux bpowr                npon ch6 porforma58r  of nn
no t,      th,     lD     lng tm LO oorupaclen             or the   lnjoynnt of a
gritilrgo~ Ptrto v* 6rom, lb8 It bb, UR Oh. St. 590) that
  .Mb.           &ax” i8 ued         8poaymmly        ulth mprirll*go”     w
                                                                       187

Monorsblo Snns    J. kdkltis, P4go 4

          Qa t&    08hsr had, i8 is usll wstnbllsho4 uU8
aa inwrporttod lltr has lx8lwlm      r mndoontral svor
its Dtreas,  aAl‘Eo l8e*
l r i8ylauld sot   donled the ri&8 to okurge for btiaWI

                           int*d   aI8   IBove,   rhlr   ~oprrBamA8
                    mopuRtlns   bra lxnp8 fmr th4
lXOiDe
     8a x
        levlab d Atuo lo7 060 it
                               ,is\c D of aoto that
to so&r01 8hs moo of thair
tho Lo~is~~tuto he8 ?oSo~lsod

a f*o for thr pritilqp, In the
                              8honis tho       8 of ritios
                           stro*ts and alloys and to
                               following prorldonr
                                                                  lx x o t

          *lioOBfiU ia this Art1010 shall k         sonstrud
     as Fmhlb~iti.ng&a lMorporrted city or town rroa
     making stoesoMuo     okargo otherwise held, for
     tho TAM of i8s stroc8s,  .lio,s, rod pub110 rr s
     br s publlsu8ilit    in tin oonduot of its bum I:nss8,
     a nd lasiloiw 8.~1I. nave rush ri&t and pawsa- but
     &n~ mob  ohsrges, uhctnor derignated as r iita i 8 or
     otiufxiso snd riuttmr rouurab by gross rosolpts,
     units of LtallstloQ,    or ln 8q aumar, a&u not
     In tha w&rag&e    oxsoed the lqulvnlrnl of tuo   (2)
     per oont of tho gmrr reooipts of r-ah utility
     rithin mwk rooisipality dorived Sm.. the salo of
     ...,llo*vir umrgy* l . .'
          fhe 2 pat 00~8 ~initrtlon in luOh         tont+Lo by tho
le~hlatura is ao mar* thin l dotermination          by it that     auoh
kPOun8 18 a rwuo8ablo -8      8a k oh&r@            fw suoh uao.
The rOmt1 aw@md     w the C18y of ALohl8a4          SW         dou
not err*004 mmh -.
iioaotablr
         Evans J. Adkim, RF         5

  uay of 8 nmbor of     oritotl8.   In th e esso
                      the Ci8~ of lhhlaad
                                                     o f l to na l
                                               Sprints      a   lhurgo
                                                                      of

                       lx u sln o fa sp r a l.Al
                                             p r fr iionotg a
                           Sn tha e&n
                                    of the coopustfvo this
                         tha8 tho oooporstliais not l ~lr
    rod to furnishllootrir onorgy to sn on8 but its 8Qaborb
 Artirlr
r-       1528b, so@. 4 (41 ). Tha kgls I:
                                        aturo has fsrorodmd
aaooutsgod8ho llootrioeooporstlr~sw rxomptia~thea from
ueisa 8axosr 18 ha@ not sttrptrd to lmpt     thorn frOa ti

           ProBth,   fur&oilq i8 follnn      8hst    it lathe        *piaioa
of this dopuWOa8     8Jbst ths M&u.ll-     $kxn87 Elootrie;~
cooparati1018 sot lxwpt fmm 8ho                     of tho marl
olwged   by .$lw Oitr of itiohlud   Spr

                -                         Tours very truly

                                    AtZQiUfET
                                            CUERAL OF ?r:WY

                                    BYuLt~
                                        Artmr L. Holler
                                           Assfst~nU