Texas Attorney General Opinion: O-6109 Page: 2 of 4
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498
g@norable We P. Sexton, pago 2
Article 70274-2 provide in part
f(a) The term 'owner' as used herein shall mean and
include any person individual, firm,, oa assoolation
or corporation ownin or having the oare, control, manage-
ment or possession of any 'ooin-operated machine' in this
State.
"(b) The torm 'operator' as used herein shall mean and
inolude any person, firm, copany, aseooistion or corpora-
tion who exhibits, displays or permits to be exhibited or
displayed, in his or its place of business or upon premises
under his or its control, ay '@oin-operated aiohine' in
this Statoe.
Article 7047a3, V. A. O, S., reads in parts
"Ifvery 'owner' as that term is hereinabove defined,
who owns, oontrole, possesses, exhibits d1isplays, or who
permits to be exhibited or displayed in this State any
Soin-operated machines' as that term is defined herein,
shall pay and there is hereby levied on every ooin-operated
machine as defined in this Aot, except such as are exempted
herein, an annual ocoupation tax determined by the following
schedule i
"Provided that nothing hreian shall prevent the 'operator'
of such machines from paying the tax levied in this Act for
the a count of the 'owner' but the payment of such tax by
suob operator or other person shall not relieve the owner
from the responsiblity of oPlying with all provisions of
this Aet including the kee ig of the records required herein."
Article 7047a-5, V. A . C. S., provides:
"Every coin-operated mahine subject to the payment of
the tax levied herein, and upon which the said tax has not
been paid as provided herein, is hereby declared to be a
public nuisance, nad may be seized and destroyed by the
Comptroller of Public Accounts, his agents, or any law en-
forcing agcanoy of this State as in suoh oases made and pro-
vided by law for th seizure ad destruction of oommon
nuisances."
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-6109, text, 1944; (https://texashistory.unt.edu/ark:/67531/metapth263387/m1/2/: accessed April 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.