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COIN-OPERATED MACHINES
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COIN-OPERATED MACHINE. Every machine or device of any kind or character which is operated by or with coins, metal slugs, tokens or checks. MUSIC COIN-OPERATED MACHINES and SKILL OR PLEASURE COIN-OPERATED MACHINES, as defined in this section, shall be included in such term.
MUSIC COIN-OPERATED MACHINE. Every coin-operated machine of any kind or character which dispenses or vends or which is used or operated for dispensing or vending music and which is operated by or with coins or metal slugs, tokens or checks. The following are expressly included within this term: phonographs, pianos, graphophones and all other coin-operated machines which dispense or vend music.
OPERATOR. Any person who exhibits, displays or permits to be exhibited or displayed, in a place of business other than his or her own, any coin-operated machine in the city.
OWNER. Any person owning or having the care, control, management or possession of any coin-operated machine in the city.
SERVICE COIN-OPERATED MACHINE. Every pay toilet or pay telephone and all other machines or devices which dispense service only and not merchandise, music, skill or pleasure.
SKILL OR PLEASURE COIN-OPERATED MACHINE.
(1) Every coin-operated machine, of any kind or character whatsoever, when the machines dispense or are used or are capable of being used or operated for amusement or pleasure or when the machines are operated for the purpose of dispensing or affording skill or pleasure, or for any other purpose other than the dispensing or vending of merchandise or music or service exclusively as those terms are defined in this section.
(2) The following are expressly included within this term: marble machines, marble table machines, marble shooting machines, miniature racetrack machines, miniature football machines, miniature golf machines, miniature bowling machines and all other coin-operated machines which dispense or afford skill or pleasure.
(3) Every machine or device of any kind or character which dispenses or vends merchandise, commodities or confections or plays music in connection with or in addition to these games or dispensing of skill or pleasure shall be considered as
SKILL OR PLEASURE MACHINES and taxed at the higher rate fixed for these machines.
(1998 Code, § 14-31) (Ord. 11-20, passed 7-6-2011; Ord. 11-35, passed 10-19-2011)
(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
(A) The occupation tax levied by this subchapter, with the exception of amusement redemption machines, shall be paid to the City Finance Department, who shall issue an occupation tax receipt.
(B) The occupation tax levied on amusement redemption machines in the amount of $15 per machine shall be paid to the Chief of Police, or his or her designee, who shall issue an occupation tax receipt.
(C) The occupation tax receipt shall be attached to the coin-operated machine mentioned in the receipt and shall bear the serial number of the particular machine.
(D) It shall be unlawful for any person to operate, exhibit or display any coin-operated machine in the city without having attached thereto an occupation tax receipt, and no occupation tax receipt issued for a certain coin-operated machine shall be transferred to any other machine.
(1998 Code, § 14-33) (Ord. 11-12, passed 4-20-2011) Penalty, see § 118.999
Gas meters, pay telephones, pay toilets, food vending machines, confection vending machines, beverage vending machines, merchandise vending machines and cigarette vending machines which are subject to an occupation or gross receipts tax and service coin-operated machines are expressly exempt from the tax levied in this subchapter and the other provisions of this chapter.
(1998 Code, § 14-34)
Statutory reference:
Similar provisions, see Tex. Occupations Code § 2153.044
Nothing in this subchapter 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 illegal or in violation of any article of the Penal Code of the state or the constitution of the state.
(1998 Code, § 14-35)
Statutory reference:
Similar provisions, see Tex. Penal Code Ch. 47
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