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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Occupations Code § 2153.406: TAX PERMIT.

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Where this section sits in the code
  1. OCCUPATIONS CODE
  2. TITLE 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT
  3. SUBTITLE D. OTHER AMUSEMENTS AND ENTERTAINMENT
  4. CHAPTER 2153. COIN-OPERATED MACHINES
  5. SUBCHAPTER I. STATE OCCUPATION TAX

(a) The comptroller shall issue a tax permit to an owner who pays the tax.

(b) The comptroller may issue a duplicate tax permit to an owner if the owner's tax permit is lost, stolen, or destroyed. The fee for a duplicate permit is $5.

(c) Except as provided by Subsection (d), a tax permit shall be securely attached to the coin-operated machine for which the permit is issued in a manner that requires continued application of steam and water to remove the permit.

(d) A person may not attach a tax permit to a coin-operated machine that is exhibited or displayed if the machine is not registered with the comptroller under this chapter.

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

Collected 2026-08-27T01:47:31Z. Source file · JSON

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