Texas Attorney General Opinion: O-1046 Page: 2 of 3
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Honorable Geo. H. Sheppard, page 2
verified monthly report on the twenty-
fifth day of each month to the Comptrol-
ler of Public Accounts of the State of
Texas, showing the amount of money so
given in prizes, and the value of all
prizes or awards so given in connection
with such business during the next pre-
ceding month.
"There is hereby levied a tax equal
to twenty per cent (20%) of the value of
all such money, prizes, and awards given
in connection with the operation of each
and all of the foregoing business enter-
prizes, and at the time of making the re-
port to the Comptroller of Public Accounts,
the owner or operator of any such business
shall pay to the State Treasurer such tax
upon the total amount of money, prizes,
and awards to given during the next pre-
ceding month. . .
You request our opinion as to whether or not under
the above facts the 20% tax levied by the above statute will
be due upon the prizes thus given away, or to be given away
at the Pecos Rodeo.
If not a business' enterprise, such a rodeo would cer-
tainly be a place of amusement. As we construe the facts
submitted to us, the prizes would be given away in connection
with the operation of the Rodeo. We are left to guess as to
the procedure to be adopted in giving away the prizes, but we
will engage in another assumption, this time to the effect
that drawings will be held to determine the persons who will
receive the prizes. There will be many patrons of the Rodeo
paying the same admission charge, and the persons receiving
these prizes will be paying no greater charge for the enter-
tainment than the other patrons. Under the facts submitted to
us, and if the further facts are as we have assumed, then the
20% tax will be due as levied by the statute.o-1o46
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-1046, text, 1939; (https://texashistory.unt.edu/ark:/67531/metapth258228/m1/2/: accessed April 24, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.