Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3150 – Coin-Operated Amusement Machine Tax

An annual occupation tax of $60 for each coin operated amusement machine.

Duplicate fee for replacement of lost or destroyed decal is $5. A fee of $25 is charged for release of any machine sealed for nonpayment of tax.

At time of application for permit, each year before January 1 at time of purchasing machine.

Formerly deposited to the Omnibus Tax Clearance Fund (No. 0120). H.B. 872, 67th Leg. R.S. abolished Fund 0120 and moved deposit to General Revenue.

Previously, the first $25,000 each year was deposited to General Revenue Fund (0001), for program administration and the balance allocated 25% to Available School Fund 0002 and 75% to General Revenue Fund to fund statutory allocations. H.B. 72, 68th Leg., 2nd C.S., effective 9-1-84 changed 25% from Fund 0002 to Foundation School Account (0193). Dedication of these revenues abolished August 31, 1995 per § 403.094, Government Code.

Amended by H.B. 122, 68th Leg., 2nd C.S., effective November 1, 1984.

Amended by H.B. 524, 70th Leg. R.S.

Amended by S.B. 896, 71st Leg., R.S.

Rate amended by H.B. 11, 72nd Leg., 1st C.S.

Codified by H.B. 3155, 76th Leg., R.S.

An annual occupation tax of $1,500 for each coin-operated machine designed for showing motion pictures. (Levied by H.B. 1576, 67th Leg. R.S. effective June 15, 1981.) This section declared unconstitutional by cause #323,199 -- April 23, 1982.