SUBCHAPTER A GENERAL PROVISIONS
- Texas Section 2153.001 - Purpose
The purpose of this chapter is to provide comprehensive and uniform statewide regulation of music and skill or pleasure coin-operated machines. Acts 1999, 76th Leg.,...
- Texas Section 2153.002 - Definitions
In this chapter: (1) "Coin-operated machine" means any kind of machine or device operated by or with a coin or other United States currency, metal...
- Texas Section 2153.003 - Construction Of Chapter Consistent With Other Law
This chapter does not authorize or permit the keeping, exhibition, operation, display, or maintenance of a machine, device, or table prohibited by the constitution of...
- Texas Section 2153.004 - Exempt Machines
This chapter does not apply to: (1) a stamp vending machine; (2) a service coin-operated machine; or (3) if subject to an occupation or gross...
- Texas Section 2153.005 - Exempt Corporations And Associations
(a) A corporation or association owning, leasing, or renting a music or skill or pleasure coin-operated machine is exempt from Subchapter D if: (1) the...
- Texas Section 2153.006 - Private Ownership Exempt
An individual who owns a music or skill or pleasure coin-operated machine for personal use and amusement in the individual's private residence is not required...
- Texas Section 2153.007 - Exempt Common Carriers
A person subject to regulation by the Railroad Commission of Texas is not required to obtain a license under this chapter if the person transports...
SUBCHAPTER B POWERS AND DUTIES OF COMPTROLLER
- Texas Section 2153.008 - Exempt Owners Or Exhibitors
A person who owns or exhibits a coin-operated machine is exempt from the licensing and recordkeeping requirements of this chapter if the person: (1) operates...
- Texas Section 2153.051 - General Duties Of Comptroller
(a) The comptroller shall administer this chapter. (b) To administer this chapter, the comptroller may: (1) issue a license or registration certificate; (2) prescribe procedures...
- Texas Section 2153.052 - Rulemaking Authority
The comptroller may adopt rules necessary to administer this chapter, including rules: (1) for enforcement of this chapter and collection of taxes and fees; (2)...
- Texas Section 2153.053 - Disciplinary Authority
(a) The comptroller may: (1) conduct an investigation, hold a hearing, or take other necessary action to: (A) ensure compliance with this chapter; or (B)...
- Texas Section 2153.054 - Records Of Complaints
(a) The comptroller shall maintain an information file about each complaint filed with the comptroller. (b) If a written complaint is filed with the comptroller,...
- Texas Section 2153.055 - Public Interest Information
(a) The comptroller shall prepare information of consumer interest describing the regulatory functions of the comptroller relating to coin-operated machines and the procedures by which...
- Texas Section 2153.056 - Delegation Authorized
The comptroller may delegate to an authorized representative any authority provided to the comptroller under this chapter, including the authority to: (1) conduct an investigation;...
- Texas Section 2153.057 - Interagency Cooperation
(a) The comptroller shall use all agencies of the law available to the comptroller to enforce this chapter. (b) A state agency shall: (1) cooperate...
SUBCHAPTER C CONFIDENTIALITY OF CERTAIN INFORMATION
- Texas Section 2153.058 - Deposit Of Revenue
Except as provided by Section 2153.257, the comptroller shall deposit one-fourth of the revenue received under this chapter in the foundation school fund and three-fourths...
- Texas Section 2153.101 - Information From License Application
(a) Except as provided by Subsection (b), information contained in a license application is confidential. (b) After a license is issued under this chapter, the...
SUBCHAPTER D LICENSE OR REGISTRATION
- Texas Section 2153.102 - Information Made Available To Comptroller
Except for information specifically designated as a public record, information derived from a book, record, report, or application required to be made available under this...
- Texas Section 2153.151 - License Or Registration Required
Except as otherwise provided by this chapter, a person may not engage in the business of manufacturing, owning, buying, selling, renting, leasing, trading, lending, furnishing...
- Texas Section 2153.152 - Types Of Licenses
(a) A license applicant may apply for a general business license, an import license, or a repair license. (b) A general business license holder may...
- Texas Section 2153.153 - License Application Requirements
(a) A license applicant must file with the comptroller a license application that: (1) contains a complete statement about the ownership of the business that...
- Texas Section 2153.154 - License Fee
(a) The annual fee for a general business license is: (1) $200 for an applicant with not more than 50 coin-operated machines; (2) $400 for...
- Texas Section 2153.155 - Terms Of License
A license issued under this subchapter: (1) is effective for only one business entity; (2) does not vest any property or right in the license...
- Texas Section 2153.156 - Registration Certificate Required
(a) A person who is exempt under Section 2153.008 from the licensing and recordkeeping requirements of this chapter may not exhibit a coin-operated machine unless...
- Texas Section 2153.157 - Registration Certificate Application Requirements
To obtain a registration certificate under this subchapter, a person must: (1) file with the comptroller a registration application on a form prescribed by the...
- Texas Section 2153.158 - Contents Of Registration Certificate
A registration certificate must: (1) state the name and address of the location of the coin-operated machine that is the subject of the certificate; and...
- Texas Section 2153.159 - Display Of License Or Certificate
(a) A license holder shall prominently display the holder's license at the holder's place of business at all times. (b) A registration certificate holder shall...
- Texas Section 2153.160 - Relocation Of Machine
A registration certificate holder shall notify the comptroller of a change in the location of a coin-operated machine registered under this subchapter by filing an...
- Texas Section 2153.161 - Expiration Of License Or Registration
(a) A license issued under this chapter expires on the earlier of: (1) December 31 of the year the license is issued; or (2) the...
- Texas Section 2153.162 - License And Registration Renewal
(a) A license or registration certificate holder may renew an unexpired license or registration by paying to the comptroller, before the expiration date of the...
SUBCHAPTER E PROVISIONS RELATING TO TRANSACTION OF BUSINESS
- Texas Section 2153.163 - Extension Of Certain Licenses
(a) Except for good cause shown, the comptroller in writing shall permit a person who is the successor in interest to a business the license...
- Texas Section 2153.201 - Required Owner Records
(a) An owner shall maintain a complete and itemized record of each coin-operated machine the owner purchases, receives, possesses, handles, exhibits, or displays in this...
- Texas Section 2153.202 - Required License Holder Records And Reporting
(a) A license holder shall maintain a record of and report to the comptroller information relating to each music or skill or pleasure coin-operated machine...
- Texas Section 2153.203 - Record Of Credit Transaction
(a) A license holder who extends or lends credit shall maintain in this state a record of the credit transaction in accordance with accepted accounting...
- Texas Section 2153.204 - Required Contract Provision
A written contract between an owner who holds a license issued under this chapter and an operator in this state must state the name, mailing...
SUBCHAPTER F CREDIT TRANSACTIONS
- Texas Section 2153.205 - Reimbursement For Taxes And Fees
(a) The first money earned from the exhibition of a coin-operated amusement machine may be paid to the owner to reimburse the owner for payment...
- Texas Section 2153.252 - Authorized Credit Extensions
A license holder may extend or lend credit to, or extend or lend credit on behalf of, a lessee or bailee of a music or...
- Texas Section 2153.254 - Written Agreement Required
A license holder may extend or lend credit only if the credit transaction is evidenced by a written agreement that: (1) is signed by the...
- Texas Section 2153.255 - Consideration
(a) In this section, "consideration" includes costs charged, contracted for, or received by a license holder or other person in connection with investigating, arranging, negotiating,...
SUBCHAPTER G LICENSE AND REGISTRATION DENIAL AND DISCIPLINARY PROCEEDINGS
- Texas Section 2153.258 - Criminal Offense; Violation Of Subchapter
(a) A person commits an offense if the person violates this subchapter. (b) Repealed by Acts 2005, 79th Leg., Ch. 1018, Sec. 7.05, eff. September...
- Texas Section 2153.301 - Definition
In this subchapter, "applicant," "license holder," or "registration certificate holder" includes: (1) an individual; (2) each partner of a partnership; (3) each trustee of a...
- Texas Section 2153.302 - Mandatory Denial Of General Business License
The comptroller may not issue a general business license if the comptroller finds that the applicant has been: (1) finally convicted of a felony during...
- Texas Section 2153.303 - Mandatory Denial Of License For Failure To Comply With Certain Provisions
The comptroller may not issue or renew a license if the applicant fails to: (1) designate and maintain an office located in the state as...
- Texas Section 2153.304 - Mandatory Disciplinary Action Based On Nonpayment
The comptroller may not issue or renew and shall revoke or suspend a license or registration certificate if the applicant or license or registration certificate...
- Texas Section 2153.305 - Discretionary Disciplinary Action
(a) The comptroller may refuse to issue or renew or may suspend or revoke a license or registration certificate if: (1) the applicant or license...
- Texas Section 2153.306 - Determination Hearing
(a) An applicant for a license or registration certificate or a license or registration certificate holder is entitled to not less than 20 days' written...
SUBCHAPTER H PENALTIES AND ENFORCEMENT PROVISIONS
- Texas Section 2153.307 - Judicial Review
A person affected by a decision of the comptroller under this chapter may appeal the decision to a district court in Travis County. Acts 1999,...
- Texas Section 2153.351 - Consent To Entry
Acceptance of a license or registration certificate constitutes consent that the comptroller or a peace officer may freely enter the licensed business premises of the...
- Texas Section 2153.352 - Sealing Of Machines
(a) The comptroller or an authorized representative of the comptroller may seal a coin-operated machine in a manner that prevents the full operation of the...
- Texas Section 2153.353 - Injunction
(a) The attorney general may commence an action, at the comptroller's request, against a person who does not hold a license or registration certificate to...
- Texas Section 2153.354 - Civil Penalty
(a) The comptroller may assess a penalty of not less than $50 or more than $2,000 against: (1) an owner who permits a coin-operated machine...
- Texas Section 2153.355 - Criminal Offense; General Violations
(a) A person commits an offense if the person: (1) exhibits or displays a coin-operated machine in this state for which outstanding tax is due;...
- Texas Section 2153.356 - Criminal Offense; Operating Without A License Or Registration Certificate
(a) A person commits an offense if the person knowingly violates Section 2153.151. (b) An offense under this section is a Class A misdemeanor. Acts...
- Texas Section 2153.357 - Criminal Offense; Obtaining A License By Fraud
(a) A person commits an offense if the person knowingly obtains or attempts to obtain a license by fraud, misrepresentation, or subterfuge. (b) An offense...
- Texas Section 2153.358 - Criminal Offense; Failure To Report Or Provide Information
(a) A person commits an offense if the person intentionally: (1) fails or refuses to report information to the comptroller as required by Section 2153.202;...
- Texas Section 2153.359 - Criminal Offense; Prohibited Transactions
(a) A person commits an offense if the person: (1) personally or by an agent, contracts orally or in writing to convey by lease, sublease,...
- Texas Section 2153.360 - Criminal Offense; Removal Of Tax Permit
(a) A person may not remove or cause the removal of a tax permit from a music or skill or pleasure coin-operated machine. (b) A...
- Texas Section 2153.361 - Criminal Offense; Sealed Machines
(a) A person commits an offense if the person: (1) breaks a seal attached in the name of a county or municipality; (2) exhibits or...
SUBCHAPTER I STATE OCCUPATION TAX
- Texas Section 2153.362 - Criminal Offense; Disclosure Of Confidential Information
(a) An employee of the comptroller or attorney general commits an offense if the employee discloses to an unauthorized person confidential information obtained under this...
- Texas Section 2153.401 - Imposition Of Tax
(a) An occupation tax is imposed on each coin-operated machine that an owner exhibits or displays, or permits to be exhibited or displayed in this...
- Texas Section 2153.402 - Exemption
The tax imposed under this subchapter does not apply to an owner of a coin-operated machine or a machine that is exempt from the tax...
- Texas Section 2153.403 - Prorated Tax
The tax on a coin-operated machine first exhibited or displayed in this state after March 31 is one-fourth of the tax imposed under Section 2153.401...
- Texas Section 2153.404 - Collection
(a) The comptroller shall collect the tax. (b) In collecting the tax, the comptroller may: (1) collect the tax on a quarterly basis; (2) establish...
- Texas Section 2153.405 - Refund Or Credit Prohibited
The comptroller may not refund or assign credit for the tax imposed under this subchapter to an owner who ceases to exhibit or display a...
- Texas Section 2153.406 - Tax Permit
(a) The comptroller shall issue a tax permit to an owner who pays the tax. (b) The comptroller may issue a duplicate tax permit to...
SUBCHAPTER J COUNTY AND MUNICIPAL REGULATION
- Texas Section 2153.407 - Applicability Of Tax Code
Subtitle B, Title 2, Tax Code, applies to the administration, collection, and enforcement of taxes, penalties, and interest under this subchapter. Acts 1999, 76th Leg.,...
- Texas Section 2153.451 - Imposition Of Occupation Tax Authorized
(a) A county or municipality may impose an occupation tax on a coin-operated machine in this state. (b) The rate of the tax may not...
- Texas Section 2153.452 - Zoning
(a) For purposes of zoning, a political subdivision of this state shall treat the exhibition of a music or skill or pleasure coin-operated machine in...
- Texas Section 2153.453 - Sealing Authorized; Release Fee
A county or municipality that imposes an occupation tax on a coin-operated machine may: (1) seal a coin-operated machine if the tax imposed is not...