{"data":{"id":"us-tx/tex.-occupations-code-2153.401","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 2153.401","heading":"IMPOSITION OF TAX.","body":"(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.\n(b) The tax rate is $60 per year.\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 I. STATE OCCUPATION TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm#2153.401","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"b8515be3109035620744eadb173bf897528cb3324b39c94aeb7ec3dd4adbbd9a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-2153.362","next":"us-tx/tex.-occupations-code-2153.402"},"notice":"GroundRules: Original legal text. Not legal advice."}