{"data":{"id":"us-tx/tex.-occupations-code-2153.005","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 2153.005","heading":"EXEMPT CORPORATIONS AND ASSOCIATIONS.","body":"(a) A corporation or association owning, leasing, or renting a music or skill or pleasure coin-operated machine is exempt from Subchapter D if:\n(1) the corporation or association is organized and operated exclusively for religious, charitable, educational, or benevolent purposes;\n(2) the corporation's or association's net earnings do not inure to the benefit of a private shareholder or individual; and\n(3) the corporation or association owns, leases, or rents the coin-operated machine:\n(A) for the corporation's or association's exclusive use; and\n(B) to further a purpose of the corporation or association.\n(b) A tax may not be assessed against a corporation or an association exempt under this section if assessment of the tax is prohibited by other law.\nActs 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.","path":["OCCUPATIONS CODE","TITLE 13. SPORTS, AMUSEMENTS, AND ENTERTAINMENT","SUBTITLE D. OTHER AMUSEMENTS AND ENTERTAINMENT","CHAPTER 2153. COIN-OPERATED MACHINES","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm#2153.005","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"2eabdf877520680756691b46f3dc5448d46e44a88e6a9202367516098006e8d9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-2153.004","next":"us-tx/tex.-occupations-code-2153.006"},"notice":"GroundRules: Original legal text. Not legal advice."}