Tex. Occupations Code § 2153.403: PRORATED 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
The tax on a coin-operated machine first exhibited or displayed in this state after March 31 is one-fourth of the tax imposed under Section 2153.401 for each quarter or partial quarter of the calendar year remaining after the date the owner first exhibits or displays the coin-operated machine.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Collected 2026-08-27T01:47:31Z. Source file · JSON