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.
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:
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.
|Postmark Date||General Business Fee
50 or Fewer Machines
|General Business Fee
|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||$300.00|
|Nov. 30 or earlier||$ 50.00|
|Dec. 1 or after||$ 100.00|
Renewals and fees due annually on Nov. 30. Penalties for late filing.