Tex. Occupations Code § 2153.401: IMPOSITION OF TAX.
Where this section sits in the code
- OCCUPATIONS CODE
- TITLE 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT
- SUBTITLE D. OTHER AMUSEMENTS AND ENTERTAINMENT
- CHAPTER 2153. COIN-OPERATED MACHINES
- SUBCHAPTER I. STATE OCCUPATION TAX
(a) An occupation tax is imposed on each coin-operated machine that an owner exhibits or displays, or permits to be exhibited or displayed in this state.
(b) The tax rate is $60 per year.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Collected 2026-08-27T01:47:31Z. Source file · JSON