The following regulations apply to coin-operated machines, as defined in Tex. Tax Code Title 132, or its successor legislation:
(A) Existing laws: violations not authorized. Nothing herein shall be construed or have the effect to license, permit, authorize or legalize any machine, device, table, or coin-operated machine, the keeping, exhibition, operation, display or maintenance of which is now illegal or in violation of any other statute, ordinance, law, rule, regulation or order.
(B) Records. Every “owner” of one or more coin-operated machines in this city shall keep for the inspection at all times by authorized representatives of the city, a complete, itemized record maintained in accordance with accepted auditing and accounting practices of each and every such machine purchased, received, possessed, handled, exhibited or displayed. Such record shall be kept at the business and shall include the following information: The kind of each such machine, the date acquired or received in the city, the date placed in operation, and address of the owner. A person must keep the records required by this section as long as the person owns the machine and for two years after the date the person ceases to own the machine.
(C) Attachment of permit to machine. The permit issued by the State Comptroller to evidence the payment of the tax levied herein shall be securely attached to the machine in a manner that will require continued application of steam and water to remove the same. A person may not attach a tax permit to a machine that is exhibited or displayed unless the machine is registered with the State Comptroller.
(D) Sealing of machines by city. The City shall seal any such machine on which the tax has not been paid. A fee of $5 will be charged for the release of any machine sealed as provided herein for nonpayment of tax. Whoever shall break the seal affixed or exhibit, display or remove from location any machine on which the seal has been broken shall be guilty of a Class C misdemeanor.
(Ord. 95-45, passed 10-10-95)