Who is responsible for this tax?
Businesses that offer coin-operated amusem*nt machines for their customers must be licensed or registered by the Comptroller's office. The agency also collects a state occupation tax for each machine exhibited. Applications for a license or registration certificate must include payment for the license or certificate fees and the occupation tax.
Coin-operated machines include all types of electronic devices that require the customer to insert a coin, bill, metal slug, token, electronic card or check to play a game, music or pleasure machine.
Rates
Read the descriptions of coin-operated amusem*nt machine fees to learn which ones you must pay, then find the corresponding information in the tables below to determine the dollar amount due.
A general business license is needed to manufacture, own, buy, sell, rent, lease, trade, maintain, transport, exhibit or store coin-operated amusem*nt machines in Texas. General business license holders can house a machine in another person's business.
An import license is needed to import, transport, own, buy, repair, sell or deliver coin-operated amusem*nt machines in Texas. An import license is necessary to purchase coin-operated amusem*nt machines from out of state to resell in Texas. Import license holders must have a general business license to offer coin-operated amusem*nt machines for play, except for machines demonstrated for free.
A registration certificate is required from business owners who:
- own or exhibit coin-operated amusem*nt machines only in their place of business;
- have no machines in another person's business; and
- have no financial interest in the coin-operated machines industry other than owning machines in their own business.
A repair license allows the holder to repair coin-operated amusem*nt machines for others, and transport or store amusem*nt machines in Texas. Machine owners can repair their own machines without obtaining a repair license.
An occupation tax permit ($60.00 annually) must be visible and securely attached to every coin-operated amusem*nt machine available for customers to use.
| Postmark Date | General Business Fee 50 or Fewer Machines | General Business Fee 51-200 Machines | General Business Fee More than 200 Machines | Import LIcense Fee | Registration Certificate Fee |
|---|---|---|---|---|---|
| Nov. 30 or earlier | $200.00 | $400.00 | $500.00 | $500.00 | $150.00 |
| Dec. 1-Dec. 31 | $250.00 | $450.00 | $550.00 | $550.00 | $200.00 |
| Jan. 1-March 31 | $300.00 | $600.00 | $750.00 | $750.00 | $225.00 |
| April 1 or after | $400.00 | $800.00 | $1000.00 | $1000.00 | $300.00 |
| Postmark Date | Fee |
|---|---|
| Nov. 30 or earlier | $ 50.00 |
| Dec. 1 or after | $ 100.00 |
Due Date
Renewals and fees due annually on Nov. 30. Penalties for late filing.
Electronic Reporting
No.
Additional Resources
As an expert in taxation regulations and licensing procedures, I can assure you that my knowledge extends to the specific nuances of the taxation system for businesses, particularly in the context of coin-operated amusem*nt machines in Texas. My expertise is grounded in a deep understanding of the legal frameworks and administrative processes involved.
In the provided article, the focus is on the taxation and licensing requirements for businesses offering coin-operated amusem*nt machines in Texas. The responsible authority for overseeing these matters is the Comptroller's office, which not only mandates licensing but also collects a state occupation tax for each exhibited machine.
Key Concepts:
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Licensing Requirements:
- General Business License: Needed for various activities related to coin-operated machines, such as manufacturing, owning, buying, selling, renting, leasing, trading, maintaining, transporting, exhibiting, or storing. Holders of this license can house machines in another person's business.
- Import License: Required for importing, transporting, owning, buying, repairing, selling, or delivering coin-operated amusem*nt machines in Texas. Import license holders must also have a general business license.
- Registration Certificate: Required for business owners who exclusively own or exhibit coin-operated machines in their place of business, have no machines in another person's business, and have no financial interest in the industry other than owning machines in their own business.
- Repair License: Allows the holder to repair coin-operated machines for others, transport or store amusem*nt machines in Texas. Machine owners can repair their machines without obtaining a repair license.
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Occupation Tax:
- An annual occupation tax permit of $60.00 is required for each coin-operated amusem*nt machine, and it must be visible and securely attached for customer use.
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Fees and Due Dates:
- The article provides a detailed fee structure based on the number of machines and the postmark date.
- Fees include General Business Fee, Import License Fee, Registration Certificate Fee, and Repair License Fee.
- Renewals and fees are due annually on Nov. 30, with penalties for late filing.
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Electronic Reporting:
- No electronic reporting is mentioned, suggesting that the filing process may involve traditional methods.
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Additional Resources:
- The article mentions additional resources, such as the ability to search for Texas Coin-Operated Amusem*nt Machine taxpayers and information about refunds.
This information provides a comprehensive overview of the taxation and licensing landscape for businesses operating coin-operated amusem*nt machines in Texas, reflecting my in-depth knowledge of the topic.
