(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:
(2) A service coin-operated machine; or
(3) If subject to an occupation or gross receipts tax, a:
(C) Confection vending machine;
(D) Beverage vending machine;
(E) Merchandise vending machine; or
(F) Cigarette vending machine.
(Ordinance 700-01 adopted 4/16/01)