Texas Attorney General Opinion: S-47 Page: 3 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:
Hon. Robert S. Calvert, page 3 (S-47)
Individual operation and management of the concessions
by different lessees changes the status of the carnival stands. The sta-
tute levies a tax upon every person operating or maintaining one or
more stores. Art. 111ld, Sec.3(a), V.P.C., as amended. It is our op-
inion that each stand by virtue of the above facts would be subject to a
separate store tax. Restaurant and hamburger stands so operated
come within the exemption provided by Section 5(a) of Article 111lld,
as amended, and are taxable under Section 5(c) of Article Ill1d.
There is no differentiation to be made between a travel-
ing and permanent carnival. This office has previously stated "a store
is a store, whether mobile or immobile." Atty. Gen. Op. 0-7361 (1946).
SUMMARY
Carnivals are subject to the tax levied by Article Illd,
V.P.C., as amended. Stands owned and operated by one person as a
single unit are liable for a tax for one store only. If the concessions
are leased to various persons, the different stands are each subject to
a store tax. The mobility of the carnival of itself does not affect its
status as a store or stores.
Yours very truly,
APPROVED: JOHN BEN SHEPPERD
Attorney General
W. V. Geppert
Taxation Division
C. K. Richards By
Reviewer William W. Guild
Assistant
Robert S. Trotti
Fir st Assistant
John Ben Shepperd
Attorney GeneralWWG:mg
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/m1/3/?q=%22~1~1~1%22~1: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.