Texas Statutes
Subchapter I. State Occupation Tax
Section 2153.401. Imposition of Tax

Sec. 2153.401. IMPOSITION OF TAX. (a) An occupation tax is imposed on each coin-operated machine that an owner exhibits or displays, or permits to be exhibited or displayed in this state.
(b) The tax rate is $60 per year.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.