(a)
All definitions as set forth in the Bingo Enabling Act, V.T.C.A.,
Occupations Code, chapter 2001, are hereby incorporated by reference.
(b)
The fee authorized, imposed, and levied by this section shall be
due and payable as set forth in the Bingo Enabling Act, hereinafter
referred to as the Act, codified as V.T.C.A., Occupations Code, chapter
2001. The reporting method, due date of taxes, exemptions, computation
of tax, reports or receipts, expenses and provisions for the administration,
collection, enforcement, and operation as well as all other provisions
of the Bingo Enabling Act are hereby incorporated in this section
as if fully set forth herein, and reference is made hereby to the
Act for the complete text of such taxation procedure. All penalties
authorized by the Act are hereby incorporated in this section.
(2001 Code, art. 11.300)
An occupation tax 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, by
the city. The tax is in accordance with the provisions of chapter
2153 of the Texas Occupations Code.
(2001 Code, art. 11.500)
