{"data":{"id":"us-tx/tex.-occupations-code-2153.403","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 2153.403","heading":"PRORATED TAX.","body":"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.\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#2153.403","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"621a927c39125668f48586d33b13669fe8ae97a4cd83e06765320a24abc97abc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-2153.402","next":"us-tx/tex.-occupations-code-2153.404"},"notice":"GroundRules: Original legal text. Not legal advice."}