Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

lion. oeor6e Hi Sheppard, Prngea

“‘8% QOIB OPWATED VlQTDIm MAcHIKlcs.-- FROM WEBy OWIfltit:lrUNAOW,OR XRIBITOR OB EVERYCOINOPERAT- xDPROBOGRAPli, BLBGTRIOALPIANO, E~OTRICALBATTER, MtAX%OPEORE, WRIURIBUNACRINB,TAROIt!PPIJ"pOL,lfIR- IA!lmE QOLFllAcmwB, KIWIATURE FOOTBALL MACKTNE, ldIlPfATPREBA9&BAUPIAGKtBE,llIMATURXRACETRACg IRE, GUML?ACBINX,CARDY,MACHINK, m,RARDmCxIKFMAcRINK,sANDwIcR OTRl!ROLASSORKINDOFMACRIRK, ATED OR NOT, WHKREA FEE IS CRAlWKD, FOR THE FURPOSB: OF AMUSam, RiQW- OR VERDIa CVMKODITIKS, XXRCRANDISE, CONFEOl'iOH8,OB SKRVIOBOFANYKXND AND WHICH IS OPXRATED BY COXNS OR MEKU SLUGSOR TOXXN3SIMILAR TO oOl3$3, WHlQESUCBFEK IS IA~XCKSS OF FIVE (5) .CBWTS,;ANANNWAL TAX OF TEADOLLARS(#lO.OO), OH EACHKUHINE; WHXZE SucB FEE IS FIVK (5) ems, 4'4 ANNULTAX OF FIVE WLLARS (#LOO) ON EACH wDRltftl&i~IpBBIE9ooH~IsoRE(l.ja~,AEI ANNW&OOGUF'ATION TM OF ONKDOLLAR(#l.OO) FORFACti KAOHXN& PROVIDED THATFROM EVERY OWRER,MANAWSI, OR BX@%@l'O&OF ISYERY~OOIH OPERATED MARBLE YACHINE, MARBLR'TABLE UACESRE,MARBLE SHOOTIWTABLE, OR MARBLE.XAGE%BKOFARTDlWRWFION, Vf%THERIWDMKRAT- ED OR.@QT, WRIEU A S’RX IS CIEAROlfD, VIHETRER USED FO)BT~Z%RFO9POF'AKW3EKlDtT,liNTEETAI~ENT,OR WR YUtDIiX3OQQdODITIXS, RRRCRARDISB, CORFKOTLOB‘S, OR 8ER~IOBi?l,QF'MYKXl?D;AKDWRICRIS OPERATED BY COIN OR MRTAL SLW3 OR TOKEBSSI?JII.ARTO COINS OR HKTALSLWGB WHERK SUGRFEE 19 ORE (1) QEt4T OR MORE AN AKNUAL OOCVPATIONTAX OF TXNDOLLARS ($16.OOf‘FOSi KACBRACRIRQ WOVIDKDTHATTRKPRO- WALL !?OXAPPLY TO VIBIOBSOF TBEB.EWl3DikVISIOI PAfTBLBPIWRBSANDQABMBTBR3WRICHARKOF'ERATED WITHCCtIW8. IT SHALLBK WNLAWFUL TO OPXRATK, ~OwQI#BxHIBIT AWYOFTH$PACHINESOR IWl!RU- Kl$w@t@WERBDBY THX88VBDSYISfOfWPlTiOWT HAVING MRXitt3CIR~ATTAOEKDTRRREl'O~ESM6&I3 PLAIR-

.SAl#KfSQF2tRATRD,SI'fOUROR KXHIBITlD$PROVIDKD TRI1'pa mRDe3DBRXm FRQMTEE OCCVPATIOR-TAX ON@oB lskEZjWxACHINE88RAI.LBE PLAOED TO ‘PREY CR~BDXT 03' TttBSTATE AYAI&ABLE SCROOLFUND. ACTS 1897, Ml Qa 8.. P.,49; ACT8 1931, 4aNDLEai, P. St&$,Q& ;PlE$ A@%3 19S3, 43RD LBO. P. 409, ORI 168, :&:~mk.*

Eon. Qeorue B. ~Sheppard, Page 3

“5. Ch. 116, Oallsd seealon 43rd LO%., ma not an Firat amOndutOry Aot but was passed as a eeparate Aot. Effeotlve November 1, 1933. It levied the sama tax a8 the above olted Ch,~169, and oontalned practical- ly the sama lan age exoept that it exempted pay toilets and Banr tarp drinlslne oapa whioh war&not exempt:ln Oh. 168. All laws and parta of laws in oonllicb weru repeatled,

m4. Ch. 354, R0gular Seasion 44th Leg., amended Ch.~lM, to road thereafter ae maoted. Effeotite day 30, 1938. ::No repealing provision. This amendatorp Act dropped the tax on all type 1 oent machines. It le+i~eb. the follewlng tax! Kaohliqs operated by coins ln exoeaa OS 5$, . . ..~tax $80.00. Maehines opdratea by ooins in exoess of rg, ..a. tax #10.00. *The t&x 08 1 dent maohlnes in this Aot (Ch. 354) R(LI)8roppsa.The ‘entire Aot, however, was held in- valid By a’Travir Oounty Dfrtrlet Oourt but ma not affirmed by the Oatit of Civil ~Appeals until after the Ao$ mis r’epmlsd by, Chapter 495, as aet out In the fOllOWin paragraph, See 8hPhepperd v. Olebbel, Cir. Asp. 110. 8; Wi’ Lad 166. ,“?I. Ch. 496, Art. 8, 809. 4, Third Called setsalon, 44th Leg., was~not an tiendatory Act but wan paaaed aa, a aspmate Act.~ Bffeotlve Ootober 51, 1936.; It repealed Oh.: 864 and Ch. 116, the two Aote next prs- oetline in thi order nemed and further repealed ‘*all lars and jmrt8 of law&that eoafliot herewith.* Thi8 Aot Is the~pri?mat eoin-oprated meohine law. It lotie& the fqllaring taxea: Ibsrahandiie -- or’krio ~CainliBahin00 (z &efi~nad) Kadilzt~a operated by ooias In exaeds of 54, . . . . tax #aQ.OQ. MaahitiM operated bp eoias in ez0ets8 of 1Q enaxnet gKoeediag bd . . . . tax $ 8.50. @kill,,er -- Plsasure W.n-Maohlnes (s d0finea) Mach&tiesqnkratid~ by 00tnU in @foe56 Of Sd, . . . . tax #6O,.OO. Yaohiaee aparatd by oofno %n exoe66 Of I# but not sxorag~8b. . . . . tax $SO.OO.

No tax was lwlsd. ,an .l# maohiaear* Hon. Qeorge 8. Sheppard, Page 4.

The question which you submit to this departmeat ii, whether or not the tax on,maohines operated by a 1~ coin, h$$ been repealed or 8upexreded by subsequent Aot~s,. Where it ie apparent that a etatute 18 intended by the Legislature to embraoe all the law upon the subject fith which it dealr, it enperaedes all former law8 relating to the 8ame subjeotr The question of repeal, therefore, whether expre88 or lmplled, 18 one a? legislative intent. See Rogers ye Watrous, 8 Tex. 65; Iederal Southwe.stern Railway Co. y. Kq, et al, 88 Tex. 550; First Mational Bank t. Lee County cotton 011 CB., 874 5.1. 137; Berry y. State, 156 S.W. 626; State y8 Texti & Rer Orlean Ry. Co., 183 S.W. 53; Forten- berry tr State, 48 S.W. (8d) 146. *.,., WIen the .new statute In Itself oompre- hen&a the entire Bubjeot and orea$ee a new, entire, and independent 6y8tsm reepeoting the subject mat- ter, it ie univer8ally held to repeal and supersede all prerlous systems 8nd laws respeoting the 8ame taubjeot ‘ mtter.” The caption heading House Bill Wo. S, passed by the Third aal%ed ge8slon of the 44th Leg18lature (Ch. 495, Aotn of the 44th Leglrlature, 3rd o.a., p. 2040), dealarer that the Aet provide8 ior *lming a tar'upon ooln-bperatea .1llohine8, exempting oertain alasses o? maohlnas, providing .fOr the OOli~OtfOn Of 8?&2htax, inOlUding penaltiO8;~ ,.,* Seotion'4 OS the Aot oontainrr oomprehen8ive proti8ien lery- lng a tax in tarlrigg amounti upon coin-operated machine8 in Texa8, defining tern, and proYl.ding for the oolleotlon Of 8UOhtax88. ,The first portion Of SeOtiOn 4 dOfin terms; next, the Legl8lature letie8 an annual ocoupatlon tax uppon eaoh mmerohandi8e or mu8io ooin-operated maohlne,* sealing the tax thereon-~eoordlng to the amount of money used to operate the maohlne8, but providing no tax upon mSOhhine8 operated by a&18 or ,tokq~a of the value ot 1Q or lass; next th8 Legiolature lerie8 a tax upon each asklll or pleae\ure ooin-operated,maehlne,e eoalipg the tax aeoording tp t&e yauo of the'coin or token used to operate the machIne, but legging no tax upon machines operated by o&ino or tokens of the value of 1# Qr 1088; ronorrlng th68e provisions, oertain exemptlon$ are made; t&e Legislature then proceeds * 'set UP a ~mprehanslra 8uh8me of ~eniorsement and ealleotion, next di8pO8itiOn Of the revenue to be derived Szol suoii oooupat%on tax, and com8~udea 8~8lr Eleotlon of the,Aet by prorialnethat mpter 116, A6t8 of the let Qalled Sewitm of the 4Srd

Hon. Oeorge H. Sheppard, Page S

Legislature, a8 amenbadbf Chapter 354, A&s of the Regular Se8slon of the 44th Leglailature, and all Laws and part8 Of law8 that oonflict with the provisions of House Blll 8 are In all thin&b repealed. It i8 our opinion that It was the legirlatlve intent t0 prOtide a eomprehan8iYe 8oheme 0i taxation of'eoln-ope$at.ed maohinerr in Texa8, and that it intended that the provisions of Rouse Bll$ 8 rhould supersede all other law8 pertaining to the same iubJeot. It follows that it is our opinion that, sin06 the Legl8latur0, in Rouse Bill No. 8, smde no proyie'ion fOr taring ooin-operated maohines opereted by oolns or tokens or their valtie of l# or 1088, that the laws theretofore passed '~ br the Legicllature levging a tax on maohinee operated by ooine or taken8 of the values of 1Q or lee8 were Intended to be supezlreded and annulled by the provIsIona.of House Bill 8. Oar eonolusionrr in this respect ake fortified by the fact that the Lagi8lature saw fit expreaaly to repeal Chapter 116, Ffr8t Called Se8aIon, 43rd Legislature, the pro- ~1810ns of whloh were prao~ioallp identloal with those of Section 111, Ohaptar 168, Regular Seasion, 43rd Legislature, and whioh 1eWied a t&x upon coin-operated machines operated br coin8 or tokens of the value of 1Q or more. You are therefore advised that it is the opinion of this departmant that 'the prorialons of the law preoeding House Bill No. 8, Chapter 495, 3rd Called'Sesslon, 44th Legislature, ware euper8eded an6 annullbd oompletely by the prorisiotis of Rouse Bill No. 8, and that therefore the provision6 of such Act.8 1erJrfng a tax on coin-operated maohines OpOratOdby OOins of the value of lp are no longer In effeot. Yours very truly ATTORNZY OENERAL OF TEXM

R. w. mkrcrhibl tiairtant

Rmapbp

ATTORNEY GENERAL OF TmAS