taxes

Coin-Operated Amusement Machines Taxes and Fees

Who is responsible for this tax?

Businesses that offer coin-operated amusement 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 amusement 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 amusement 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 amusement machines in Texas. An import license is necessary to purchase coin-operated amusement machines from out of state to resell in Texas. Import license holders must have a general business license to offer coin-operated amusement machines for play, except for machines demonstrated for free.

A registration certificate is required from business owners who:

  • own or exhibit coin-operated amusement 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 amusement machines for others, and transport or store amusement 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 amusement machine available for customers to use.

Fees
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
Repair License Fee
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.

Penalties and Interest

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Electronic Reporting

No.

Additional Resources

Refunds

Texas Coin-Operated Amusement Machine Taxpayer Search