GroundRules
Tex. Occupations Code § 2153.451: IMPOSITION OF OCCUPATION TAX AUTHORIZED.
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 J. COUNTY AND MUNICIPAL REGULATION
(a) A county or municipality may impose an occupation tax on a coin-operated machine in this state.
(b) The rate of the tax may not exceed one-fourth of the rate of the tax imposed under Section 2153.401.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Collected 2026-08-27T01:47:31Z. Source file · JSON