(a) In this section:
(1) COIN-OPERATED MACHINE has the meaning given that term in Section 2153.002 of the Texas Occupations Code, as amended.
(2) DIRECTOR means the director of the water utilities department of the city, or the director’s authorized representative.
(3) OWNER means the owner of a coin- operated machine.
(4) SPECIAL COLLECTIONS DIVISION means the special collections division of the water utilities department of the city.
(5) TAX means the local occupation tax imposed on coin-operated machines under this section.
(b) Pursuant to Section 2153.451 of the Texas Occupations Code, as amended, an annual occupation tax is imposed on each coin-operated machine that an owner exhibits or displays, or permits to be exhibited or displayed, in the city. The rate of the tax is one- fourth the rate of the tax imposed by the state under Section 2153.401 of the Texas Occupations Code, as amended. All exemptions that apply to the state occupation tax on coin-operated machines under Chapter 2153 of the Texas Occupations Code, as amended, apply to the local occupation tax imposed under this section.
(c) The special collections division of the water department shall issue a tax permit sticker to an owner who pays the tax for a coin-operated machine. The sticker must be securely attached to the machine in a manner that requires continued application of steam and water to remove the sticker.
(d) If an owner fails to pay the tax on a coin- operated machine, the director may seal or cause the sealing of the machine in a manner that prevents the full operation of the machine. The director shall release or cause the release of the sealed coin-operated machine after the tax on the machine and a fee of $5 is paid to the special collections division.
(e) A person commits an offense if the person:
(1) removes a tax permit sticker from a coin- operated machine;
(2) exhibits or displays a coin-operated machine without a current tax permit sticker attached;
(3) breaks a seal attached to a coin-operated machine;
(4) exhibits or displays a coin-operated machine with a broken seal; or
(5) removes from its location a coin-operated machine that has a broken seal.
(f) It is a defense to prosecution under Subsection (e)(1) of this section that the person was the owner or the owner’s authorized representative and removed the sticker to replace it with a new one issued under this section.
(g) It is a defense to prosecution under Subsection (e) of this section that the person was a city or state employee acting in the performance of official duties.
(h) An offense under this section is punishable by a fine not to exceed $500. (Ord. Nos. 8121; 28019)