Exempt Owners Or Exhibitors

Sec. 2153.008. EXEMPT OWNERS OR EXHIBITORS. A person who owns or exhibits a coin-operated machine is exempt from the licensing and recordkeeping requirements of this chapter if the person: (1) operates or exhibits the coin-operated machine only on premises occupied by the person and in connection with the person's business; (2) does not own a coin-operated machine subject to the tax imposed under this chapter and located on the business premises of another person; and (3) does not have a direct or indirect financial interest in the music or skill or pleasure coin-operated machine industry, except for ownership of the coin-operated machine operated or exhibited on premises occupied by the person. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. SUBCHAPTER B. POWERS AND DUTIES OF COMPTROLLER