(A) Every person who owns, controls, exhibits, dispiays, or permits to be exhibited or displayed in this city any amusement redemption machine shall pay, and there is hereby levied on every amusement redemption machine except such as are exempted in this chapter, an annual occupation tax per machine equal to 25% of the occupation tax charged and collected by the State of Texas: which occupation tax is specifically authorized by Texas Occupations Code § 2153.451.
(B) Nothing in this section shall prevent the operator of the amusement redemption machines from paying the tax levied in this section for the account of the owner, but the payment of the tax by the operator or other person shall not relieve the owner from the responsibility of complying with all provisions of this chapter.
(Ord. 2018-29, passed 11-20-2018)