{"data":{"id":"us-tx/tex.-occupations-code-2153.404","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 2153.404","heading":"COLLECTION.","body":"(a) The comptroller shall collect the tax.\n(b) In collecting the tax, the comptroller may:\n(1) collect the tax on a quarterly basis;\n(2) establish procedures for quarterly collection of the tax; and\n(3) establish dates on which the tax payment is due.\n(c) An owner required to pay a tax under this section shall pay the tax to the comptroller by cashier's check or money order.\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#2153.404","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"c2ff90ead5b2e368515e5dc074707abca8c4ba509a7a9a82205b81b4865dc7d9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-2153.403","next":"us-tx/tex.-occupations-code-2153.405"},"notice":"GroundRules: Original legal text. Not legal advice."}