Machine owners can repair their own machines without obtaining a repair license. An occupation tax permit ($60.00 annually) must be visible and securely attached to every coin-operated amusement machine available for customers to use. Fees; Postmark Date General Business Fee 50 or Fewer Machines. OGDEN — Vending machines some have labeled “fringe gambling” have been turning up in northern Utah convenience stores in the last few years. Whether they’re legal or not is still anyone’s bet. Sweepstakes Slot Machines, wind creek casino shorter alabama, casinos near lancaster california, ross poker hand.
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Who is responsible for this tax?
Businesses that offer coin-operated amusement machines for their customers must be licensed or registered by the Comptroller's office. The agency also collects a state occupation tax for each machine exhibited. Applications for a license or registration certificate must include payment for the license or certificate fees and the occupation tax.
Coin-operated machines include all types of electronic devices that require the customer to insert a coin, bill, metal slug, token, electronic card or check to play a game, music or pleasure machine.
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Rates
Read the descriptions of coin-operated amusement machine fees to learn which ones you must pay, then find the corresponding information in the tables below to determine the dollar amount due.
A general business license is needed to manufacture, own, buy, sell, rent, lease, trade, maintain, transport, exhibit or store coin-operated amusement machines in Texas. General business license holders can house a machine in another person's business.
An import license is needed to import, transport, own, buy, repair, sell or deliver coin-operated amusement machines in Texas. An import license is necessary to purchase coin-operated amusement machines from out of state to resell in Texas. Import license holders must have a general business license to offer coin-operated amusement machines for play, except for machines demonstrated for free.
A registration certificate is required from business owners who:
- own or exhibit coin-operated amusement machines only in their place of business;
- have no machines in another person's business; and
- have no financial interest in the coin-operated machines industry other than owning machines in their own business.
A repair license allows the holder to repair coin-operated amusement machines for others, and transport or store amusement machines in Texas. Machine owners can repair their own machines without obtaining a repair license.
An occupation tax permit ($60.00 annually) must be visible and securely attached to every coin-operated amusement machine available for customers to use.
Postmark Date | General Business Fee 50 or Fewer Machines | General Business Fee 51-200 Machines | General Business Fee More than 200 Machines | Import LIcense Fee | Registration Certificate Fee |
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Nov. 30 or earlier | $200.00 | $400.00 | $500.00 | $500.00 | $150.00 |
Dec. 1-Dec. 31 | $250.00 | $450.00 | $550.00 | $550.00 | $200.00 |
Jan. 1-March 31 | $300.00 | $600.00 | $750.00 | $750.00 | $225.00 |
April 1 or after | $400.00 | $800.00 | $1000.00 | $1000.00 | $300.00 |
Postmark Date | Fee |
---|---|
Nov. 30 or earlier | $ 50.00 |
Dec. 1 or after | $ 100.00 |
Due Date
Renewals and fees due annually on Nov. 30. Penalties for late filing.
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Electronic Reporting
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