(A) Every person who owns, controls, exhibits, displays or permits to be exhibited or displayed in the city any coin-operated machines shall pay, and there is hereby levied on every coin-operated machine, except such as are exempted in this subchapter, an annual occupation tax of one-fourth the tax charged and collected by the state.
(B) Nothing in this section shall prevent the operator of the 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 subchapter.
(1998 Code, § 14-32)
Statutory reference:
Authority to levy, see. Tex. Occupations Code § 2153.401