(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.
Tex. Occ. Code § 2153.451
IMPOSITION OF OCCUPATION TAX AUTHORIZED
Applied in 1 court decision — leading case the City of Fort Worth and David Cooke, in His Official Capacity as Fort Worth City Manager v. Stephannie Lynn Rylie, Texas C&D Amusements, Inc., and Brian and Lisa Scott D/B/A TSCA and D/B/A River Bottom Pub (2018)
Most recently applied in the City of Fort Worth and David Cooke, in His Official Capacity as Fort Worth City Manager v. Stephannie Lynn Rylie, Texas C&D Amusements, Inc., and Brian and Lisa Scott D/B/A TSCA and D/B/A River Bottom Pub (October 2018)
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.