Texas Comptroller Manual of Accounts - Fiscal 2024
Revenue Object 3151 – Coin-Operated Machine Business License Fee

Each coin-operated machine business pays an annual general business license fee based on the number of machines:

• 50 or fewer, $200.
• 51 – 200, $400.
• Over 200 machines, $500.

An administrative fee of $25 in where a license is not issued and the license fee is refunded.

An annual machine import license fee is $500. Annual machine repair license fee is $50.

Certain machine operators are exempt from licensing. These exempt owners must pay an annual registration fee of $150.

A fee of $50 for release of coin-operated machine sealed for nonpayment of tax.

Late Fees

A $50 late fee is assessed if a renewal application or registration is not filed on or before December 1. Renewal fee for a license or registration expired not more than 90 days is 150% of the annual fee. For one expired more than 90 days, 200% of the annual fee.

The Comptroller may assess a civil penalty between $50 and $2,000 for failure to comply with applicable laws (collected under revenue Code 3717).

Application due before starting business; thereafter on or before December 31 annually. Fee due at time of application for license or renewal.

Amended by S.B. 486, 67th Leg., R.S.

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

Amended by S.B. 896, 71st Leg., R.S. increased the release fee from $25 to $50, renewal fees from $25 to $50 and the registration fee from $50 to $150.

Formerly, one-half of the fees deposited allocated to Comptroller for administration and enforcement, abolished August 31, 1995 per §403.094, Government Code

Codified by H.B. 3155, 76th Leg., R.S. H.B. 3155 replaced $5 - $500 failure to comply penalty with $50 - $2,000 civil penalty.