Texas Attorney General Opinion: S-47 Page: 1 of 3
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
JOHN U3EN SEP PERI)
ATTo Un oBNsfX May 29, 1953
Hon. Robert S. Calvert
Comptroller of Public Accounts
Capitol Station
Austin, Texas Opinion No. S-47
Re: Application of Article 1 1 1lld,
V.P.C., as amended, the chain
store tax, upon concession
Dear Sir: stands within carnivals.
Your letter dated May 15, 1953, makes inquiry of the
applicability of the State's chain store tax upon concession stands op-
erating within carnivals. I quote from your letter which reads:
"In one instance the entire carnival is operated
by one individual. This individual operator pays a
carnival tax and also pays a cigarette license fee. is
this carnival operated by one individual subject to the
store tax? If so, is he liable for one store tax or for
a tax upon each place within the area where goods,
wares and merchandise are sold?
In another instance the owner and operator of
the carnival leases the places; such as, restaurants,
hamburger stands, curio and gift shops, to various in-
dividual operators. Are these individual lessees sub-
ject to an individual chain store tax, or is the carnival
operator subject to a chain store tax covering these
places? Would it make any difference in the applica-
tion of the chain store tax if the carnival were a travel-
ing carnival or circus ? "
This office is of the opinion that a carnival which main-
tains stands that sell goods, wares and merchandise is a "store' with-
in the purport of the chain store tax and payment of a carnival tax and
cigarette license fee neither affects its denomination as a store nor en-
titles it to any exemption. Art. Illld, Secs. 5(a), 7, V.P.C., as amended.
Is the carnival operator subject to the pyramiding store
tax computed upon each individual stand within the carnival area? Since
the Attorney General's letter opinion to your department of April 2, 1938,
the Comptroller's Office has adhered to the "under one roof'" doctrine.
The question of whether an owner or operator of a department store was
subject to a tax on each individual department was answered in the nega-
tive holding that as long as the operations were confined under one roof
Upcoming Pages
Here’s what’s next.
Search Inside
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Matching Search Results
View one place within this text that match your search.Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: S-47, text, May 29, 1953; (https://texashistory.unt.edu/ark:/67531/metapth266432/m1/1/?q=%22~1~1~1%22~1&rotate=180: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.