City of Glenn Heights, TX COIN-OPERATED MACHINES TAX

(a)

An occupation tax by the city is hereby levied and imposed on each coin-operated machine that an owner exhibits or displays, or permits to be exhibited or displayed, the rate to be one-fourth (1/4) of the maximum permitted state rate, currently being a tax of one-fourth (1/4) of sixty dollars ($60.00) per machine, or fifteen dollars ($15.00) per machine.

(b)

The following coin-operated machines shall be exempt from the tax imposed by subsection (a) of this article, in accordance with section 2153.004, Occupations Code, and as it may be amended:

(1)

A stamp vending machine;

(2)

A service coin-operated machine; or

(3)

If subject to an occupation or gross receipts tax, a:

(A)

Gas meter;

(B)

Food vending machine;

(C)

Confection vending machine;