Texas Attorney General Opinion: V-986 Page: 1 of 6
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.
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AU RTIN 11, TEXAS
PRICE DANIEL
ATTORNEY GENERAL January 23, 1950
Hon. Robert S. Calvert Opinion No. V-986.
Comptroller of Public Accounts
Austin, Texas Re: Whether "owner" of
c oin-operated elec trio
scoreboard is subject
to occupation tax im-
posed on "owners" of
certain coin-operated
Dear Sir: machines.
You have requested the opinion of this office
as to whether the occupation tax imposed on the "owner"
of coin-operated vending machines by Articles 7047a-2 to
7047a-18, V.O.s., would be applicable to owners of coin-
operated electric scoreboards used in connection with
shuffleboard games. From the file attached to your re-
quest we have gathered the following facts with regard
to such scoreboards.
The Regal Electric Scoreboard is advertised
as having the following features: "Wall mounting type -
Hardwood cabinet . . . - 4 color silk screen panel- . .
Ace 100 coin chute - Full Anti-Cheat Protection - Large
easily read figures . . . -All At a Price Which Will Be
More Than Covered By Increased Returns From Your Shuffle-
board." Owners of shuffleboard games are queried thus:
"Why spend so much of your time keeping
track of the play, and income, from your
shuffleboard? A Regal scoring unit will act
as an automatic collecting device and save
you unlimited . . . time and trouble . . .
eliminate misunderstandings over number of
games played- . It will definitely in-
crease your income from your shuffleboard."
The manufacturers of these machines contend
that they are not coin-operated amusement devices inas-
much as they are not games and do not control the play-
ing of shuffleboard but merely register the scores and
supply the service of collection for the merchant in
whose establishment shuffleboard is being played.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-986, text, January 23, 1950; (https://texashistory.unt.edu/ark:/67531/metapth265805/m1/1/?q=%22Government+and+Law+-+Elected+Officials+-+Attorneys+General%22: accessed July 9, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.