{"data":{"id":"us-tx/tex.-occupations-code-2153.451","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 2153.451","heading":"IMPOSITION OF OCCUPATION TAX AUTHORIZED.","body":"(a) A county or municipality may impose an occupation tax on a coin-operated machine in this state.\n(b) The rate of the tax may not exceed one-fourth of the rate of the tax imposed under Section 2153.401.\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 J. COUNTY AND MUNICIPAL REGULATION"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm#2153.451","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"7aa4bcda17900c7af511dbed3fd20cf0e0d47c3bb8badc9778171b10beaf1445","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-2153.407","next":"us-tx/tex.-occupations-code-2153.452"},"notice":"GroundRules: Original legal text. Not legal advice."}