(A) An occupation tax is imposed on each mechanical, video or electronic game or pool table that is displayed, exhibited and used within the city limits of the city on January 1st of each year.
(B) The tax rate is one-fourth of the occupation tax imposed by the State of Texas and is due on January 15th of each year.
(C) The tax is due and payable by the owner of each game or pool table.
(D) The tax shall be collected by the city secretary.
(E) The tax on a mechanical, video or electronic game or pool table that is first displayed, exhibited or used in the city after March 31st of each year is one-fourth of the tax imposed by this subchapter for each quarter or partial quarter of the calendar year remaining after the date the game or pool table is first exhibited. The tax is payable within 15 days after the game or pool table is first exhibited in the city.
(F) A tax permit shall be issued by the City Secretary upon receipt of payment and it shall be securely affixed to each game or pool table.
(G) The City Secretary 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.
(H) A person may not attach a tax permit to a coin-operated machine that is exhibited or displayed if the machine is not registered with the City Secretary under this subchapter.
(Ord. 614, passed 1-3-2006)