Untitled Texas Attorney General Opinion ( 1940 )

748 OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN ffonorable Oaorgs II, shhepgard Ccmptrollsr of mbllo Aooounta Austin, Texas beat islrr september 19. at .8a to whether , ~QIlXWl’8 AMO- awin& olrouwtanooa: . .:;:.::?:::::.~> with R local radio of the theatre on a mot ammf to varrous rram the radio etaticz lonoer Any patron who de- whole, v&umo 0r .the vight or wronqw contest are not an- A0~0e6 UAtil thb rOliOWfttg &Z E&htg but’s Wintier Ned ILOt be prsaant at that time tt~ reaeive hle nioney. Hs my recolvo it by oalling at the box offloe at any tlzmzBI 74% Iionomble Gaoraa t?, Sheppard, Page 2 Article 70411 of Varnon*o Anmatatad civil Statutes, roado in pwt as follow81 *(aI Lvcry pereon, rirm, or aorporation ocn- 4uuting a thaatrs, plaoa 0r fmusacent, or any busi- noes enterprlso in connaotlon with the opsmtion or which a prize in the rorm or mney cr aonethw of value is orrored or tl;Lvonto one or more patrone 0r such tipstre, glaoo 0r amscnant, or bu5~006 entsrprls6, and not given to all patrons thoreof paying the sma charge for any certain s8rvia0, oorm3dlty, or mtertaQuz8nt, ahall mako a verified mnth&y report 03 the twenty-rirth da% 0r oaoh month to the Comptroller or ilrbllo kooo'unta oi the State Or TeXfUI, showing th0 eioOU&t Of Waney 00 giVOII in prizes, and the value or all prizea or awardr00 &vsn in ooanmeatloa.Wlth euoh tusinoot Curinn&the next preoedlnjj month. “(b) There is-‘hsreby levied a tax ecua& to twenty per oen8 (20$) or tbo value or all ouoh money, prizes, and aWarda given in conmotlon with the Operation or saoh and all or the 0mgoing bualnssr enterprlaea,awl at the time of natrlag the report to the c;oqtroller 0r FublfO noaounts, the owner or ogsrator or any euoh buafneso shall pf~y to the state Trsasurorsuch tax upon t&a total arasuat or mxkoy prizea, and awards so given durbg the nsrt prsocdina clunth. The tax horoin levied aheLl be a Joint llablllty of the 0~501: and OpWatOr Or SiiCh buslaees and, In the event any parsan 8Ll- @gdd in any bu&ebie operated in the mmmr here- Inabove mntiamd shall fall or refuse to pay aald tax 011 or barora the twenty-firth 4ay or eaah mnth, he shall forfcait to the Gtato of Texas not leas i than ‘Iwttntprm Iollars (&!6) nor aore t?ti one uun6red Gollars ($aOO) for each violation, olld eaah 40~'s dellnquenoy aball oonstituto a aa arato orrcnoe. The State of Tsta8 shall hn~e a pr i or lien for all Colkquent taxes and penalties Oh all property u5ad by the ownor or operator of my auoh business, ah4 the Attorney Donera 0r the Stata 0r foxas nay file ault ror the oolleotlon of such tax and panrrltloe in any Urtriot Ovurt or Travis County, TCxma, ma for the foreclosum or such lion, any may onjoin the operation o< any such busfnese uIIti1 WOh tax is I;oia,w X50 fionorable George II. iihappard, Pa&e 3 fn Oglnion Ho. C-1902 this dagartc;ent hsd before It for csnalderstion a theatre aCvsrtisIAg achama almilor to the well-kaoim “bank nlght” and we held that the prlza tax lmled by r5rtlole 70471 had mtured thereon. Zhat wa said In that opiaioa la opplIoaLl6 here: ‘Two aaaentlal facts whioh mat exist to render this tax otntute operative on any foot altuetion are8 (1) a 17s mxit ba mered or riven away In oonnaotlon w rth t&a operation or a thaatre, 3laoe oi tmusenent or business; (2) 'he prize ust be ofrarad or given to 0118 or mars patrons tharaor anti not &en to all patron5 who have -aId the aalob oharg8 ror tha entartaU3aAt. *The. ilrst aseontlal 1s eatInfI8d radar the raots as &v4h~ Aal;ely, a grlze in ormad or given fs OOMWtlOIl with the ogaration Or B thaatra. *The MOOAd esaaAtlal ia likeuiee satlsrlad Ln that thera lni~araa in the ttiota, as ;jraBantad to us, tho .~raaenoe or tLose in the thaatra at the t&z6 the prlza la offarad and civen, ilhoIUSYOpaaid an aemlssion okargo, who are adclittadly patrons 0r tha thaatra, and who are srfored and if&y 58 &ven the pizza, rhIoh, when glvau, will xot hava bean &van to all patrons \sho haye finld the s-o ohfirlja ror the sAtertalAiznt.* WhIla wa ara not passing upon the Cueetlon or whether or cot the 0;laratIon or the plan 0s described oonatltutaa 6 lottery under Xrtlola 634 0r trrePannl Ccdo of Texas it la our o~lnlon and you are rasgcotfully advlaac that the &e tax levlaa by Artiola 70171, Farnon’s AAnnotated Civil Gtatutas, Is applioabla to %Aie theatra advertiaiA& sohena denor+bsd herein. Very truly ;Joura , JPz33tdb ATTORNEY GENERAL OF Tiz;US