Imposition of Occupation Tax Authorized

Sec. 2153.451. IMPOSITION OF OCCUPATION TAX AUTHORIZED. (a) A county or municipality may impose an occupation tax on a coin-operated machine in this state. (b) The rate of the tax may not exceed one-fourth of the rate of the tax imposed under Section 2153.401. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.