Title OC, Occupations Code

Sec. 2153.358. CRIMINAL OFFENSE; FAILURE TO REPORT OR PROVIDE INFORMATION. (a) A person commits an offense if the person intentionally: (1) fails or refuses to report information to the comptroller as required by Section 2153.202; or (2) withholds or conceals information required…

Sec. 2153.359. CRIMINAL OFFENSE; PROHIBITED TRANSACTIONS. (a) A person commits an offense if the person: (1) personally or by an agent, contracts orally or in writing to convey by lease, sublease, or other form an interest in real property if: (A) the person has a financial inter…

Sec. 2153.360. CRIMINAL OFFENSE; REMOVAL OF TAX PERMIT. (a) A person may not remove or cause the removal of a tax permit from a music or skill or pleasure coin-operated machine. (b) A person commits an offense if the person violates Subsection (a). (c) An offense under this secti…

Sec. 2153.361. CRIMINAL OFFENSE; SEALED MACHINES. (a) A person commits an offense if the person: (1) breaks a seal attached in the name of a county or municipality; (2) exhibits or displays a coin-operated machine that has a broken seal; or (3) removes from its location a coin-op…

Sec. 2153.362. CRIMINAL OFFENSE; DISCLOSURE OF CONFIDENTIAL INFORMATION. (a) An employee of the comptroller or attorney general commits an offense if the employee discloses to an unauthorized person confidential information obtained under this chapter. (b) An offense under this s…

Sec. 2153.401. IMPOSITION OF TAX. (a) An occupation tax is imposed on each coin-operated machine that an owner exhibits or displays, or permits to be exhibited or displayed in this state. (b) The tax rate is $60 per year. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

Sec. 2153.402. EXEMPTION. The tax imposed under this subchapter does not apply to an owner of a coin-operated machine or a machine that is exempt from the tax under another provision of this chapter or if the owner: (1) holds an import license; and (2) possesses the coin-operated…

Sec. 2153.403. PRORATED TAX. 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 exhi…

Sec. 2153.404. COLLECTION. (a) The comptroller shall collect the tax. (b) In collecting the tax, the comptroller may: (1) collect the tax on a quarterly basis; (2) establish procedures for quarterly collection of the tax; and (3) establish dates on which the tax payment is due. (…

Sec. 2153.405. REFUND OR CREDIT PROHIBITED. The comptroller may not refund or assign credit for the tax imposed under this subchapter to an owner who ceases to exhibit or display a coin-operated machine before the end of the calendar year for which the tax is imposed. Acts 1999, …

Sec. 2153.406. TAX PERMIT. (a) The comptroller shall issue a tax permit to an owner who pays the tax. (b) The comptroller may issue a duplicate tax permit to an owner if the owner's tax permit is lost, stolen, or destroyed. The fee for a duplicate permit is $5. (c) Except as prov…

Sec. 2153.407. APPLICABILITY OF TAX CODE. Subtitle B, Title 2, Tax Code, applies to the administration, collection, and enforcement of taxes, penalties, and interest under this subchapter. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. SUBCHAPTER J. COUNTY AND MUNICIP…

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…

Sec. 2153.452. ZONING. (a) For purposes of zoning, a political subdivision of this state shall treat the exhibition of a music or skill or pleasure coin-operated machine in the same manner as the political subdivision treats the principal use of the property where the machine is …

Sec. 2153.453. SEALING AUTHORIZED; RELEASE FEE. A county or municipality that imposes an occupation tax on a coin-operated machine may: (1) seal a coin-operated machine if the tax imposed is not paid; and (2) charge a fee of not more than $5 for the release of a sealed coin-opera…