Legal Opinion
Opinion No.
Texas Attorney General Reports
Decided July 14, 1999Published
1Opinion of the Court
Office of the Attorney General — State of Texas John Cornyn The Honorable Carole Keeton Rylander Comptroller of Public Accounts Lyndon B. Johnson Building 111 E. 17th Street Austin, Texas 78701
Re: Whether a local government must collect sales taxes on beach user fees charged pursuant to chapter 61 of the Natural Resources Code and General Land Office rules (RQ-0003)
Dear Comptroller Rylander:
Chapter 61 of the Natural Resources Code authorizes local governments to charge fees for beach parking and the use of other beach facilities and services, see Tex. Nat. Res. Code Ann. § 61.011(b) (Vernon…
2Cases cited6 opinions
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- Feinman v. State, Texas Court of Appeals, 1st District (Houston)1986
- Sharp v. Direct Resources for Print, Inc., Texas Court of Appeals, 3rd District (Austin)1995
- Williams & Lee Scouting Service, Inc. v. CalvertCourt of Appeals of Texas · 1970
- Comptroller of Public Accounts v. Austin Multiple Listing Service, Inc.Court of Appeals of Texas · 1986
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