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 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 |
Postmark Date | Fee |
---|---|
Nov. 30 or earlier | $ 50.00 |
Dec. 1 or after | $ 100.00 |
Renewals and fees due annually on Nov. 30. Penalties for late filing.
No.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.
We support: