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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 General