§ 110.07. OCCUPATION TAX REQUIRED.  


Latest version.
  • Except for machines exempt from the occupation tax pursuant to § 110.08 of this chapter, every person or operator who owns, controls, possesses, exhibits, imports, displays, or who permits to be exhibited or displayed in the city any coin-operated machine shall pay an annual occupation tax for each coin-operated machine. The annual city occupation tax for each coin-operated machine shall be the sum equal to one-fourth of the annual occupation tax levied by the State of Texas pursuant to Tex. Occupations Code § 2153.401. The annual city occupation tax is due on or before April 1 of each year and shall be collected by the City Clerk and deposited in the General Fund of the city.

(Ord. 732, passed 2-14-13)