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Texas Taxes

Coin-Operated Machines Tax

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A tax is imposed on any person engaged in any business dealing with coin-operated amusement machines OR engaged in business to own or operate coin-operated amusement machines exclusively on premises occupied by and in connection with the business.

Rate Details and Other Information

Rates

Registration certificate: $150; occupation tax permit: $60; general business license: $200 for 50 or fewer machines, $400 for 51-200 machines, $500 for 201 or more machines; import license: $500; repair license: $50. [Note: Machine owners can repair their own machines without obtaining a repair license.]

Use the following schedule to calculate the renewal fee:

Registration Certificate Fee:

With a postmark date of November 30 or earlier $ 150.00
With a December 1 – December 31 postmark date $ 200.00
With a January 1 – March 31 postmark date $ 225.00
With an April 1 or after postmark date $ 300.00

General Business and Import License fees:

Postmark Date 50 or Fewer Machines 51 to 200 Machines More than 200 Machines Import Licenses
With postmark date of November 30 or earlier $200.00 $400.00 $500.00 $500.00
With a December 1 – December 31 postmark date $250.00 $450.00 $550.00 $550.00
With January 1 – March 31 postmark date $300.00 $600.00 $750.00 $750.00
With a postmark date of April 1 or after $400.00 $800.00 $1000.00 $1000.00

Repair License Fee:

With a postmark date of November 30 or earlier $ 50.00
With a postmark date of December 1 or after $ 100.00

In addition to a Registration Certificate or General Business License, a $60.00 annual Occupation Tax is due on each coin-operated amusement machine that is exhibited or displayed in this state. The law requires that Machine Occupation Tax Permit decals be visibly and securely affixed to each machine an owner has in use.

Due Date

Yearly, renewal: November 30, for registration certificates, occupation tax permits, and general business, import, and repair licenses.

Electronic Reporting

Not at this time.

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