Every owner, save an owner holding an import license and holding
coin-operated machines solely for resale, who owns, controls, possesses,
exhibits, displays or who permits to be exhibited or displayed in
this city any coin-operated machine shall pay and there is hereby
levied on each coin-operated machine, as defined in V.T.C.A., Occupations
Code, chapter 2153, except those expressly exempted, an annual occupation
tax in the amount established by city council.
(1986 Code, ch. 4, sec. 5(A); 1993
Code, sec. 4.501; Ordinance adopting 2017 Code)
Gas meters, pay telephones, pay toilets, food vending machines,
confection vending machines, beverage vending machines, merchandise
vending machines and cigarette vending machines which are now subject
to an occupation or gross receipts tax, stamp vending machines and
service coin-operated machines, as that term is defined in V.T.C.A.,
Occupations Code, chapter 2153, are expressly exempt from the tax
levied herein, and the other provisions of this article.
(1986 Code, ch. 4, sec. 5(B); 1993
Code, sec. 4.502)
In addition to an occupation tax, there is hereby charged a
license fee in the amount of one-half (1/2) of the state license fee,
payable annually, for each music, skill or pleasure coin-operated
machine on which a license or registration certificate is required
by the state comptroller under the provisions of V.T.C.A., Occupations
Code, chapter 2153.
(1986 Code, ch. 4, sec. 5(C); 1993
Code, sec. 4.503)
The occupation tax and license fees on coin-operated machines
required herein shall be paid annually to the city secretary concurrently
with the required state tax and license fees. No license shall be
issued until the applicant shall present the city secretary with satisfactory
proof that the annual occupation tax and license fee required by the
state has been paid in full. Such occupation tax shall be paid to
the city secretary, who shall issue an occupation tax receipt in the
form of a certificate, which shall be immediately affixed and displayed
in a prominent place near the machines on the premises. [Such certificate
shall bear the number of] machines being operated and for which the
tax has been paid and the date of expiration. In no case shall any
portion of said tax be refunded.
(1986 Code, ch. 4, sec. 5(D); 1993
Code, sec. 4.504)
(a) It
shall be unlawful for any owner, operator or proprietor, manager or
employee to allow any person under the age of seventeen (17) years
of age to play or operate a coin-operated amusement machine unless
such person is accompanied by a parent or legal guardian between 8:30
a.m. and 3:00 p.m. on regular school days and after 11:00 p.m. on
Sunday through Thursday during the school term.
(b) It shall be unlawful for any owner, operator, proprietor, manager or employee to allow any person under the age of seventeen (17) years of age to play or operate a coin-operated amusement machine unless such person is accompanied by a parent or legal guardian after midnight on any day except during the school term as provided for in subsection
(a) above.
(c) It
shall be the duty of the owner, operator, proprietor, manager or employee
displaying coin-operated machines to affix and prominently display
a sign on the premises near the machines, which sign shall read: “PLAY
BY MINORS UNDER SEVENTEEN (17) YEARS OF AGE NOT ALLOWED AFTER 11:00
P.M. ON SCHOOL DAYS AND 12:00 MIDNIGHT ON ALL OTHER DAYS. ALSO PLAY
BETWEEN THE HOURS OF 8:30 A.M. AND 3:00 P.M. ON REGULAR SCHOOL DAYS
IS PROHIBITED UNLESS ACCOMPANIED BY PARENT OR GUARDIAN.”
(1986 Code, ch. 4, sec. 5(E); 1993
Code, sec. 4.505)
It shall be unlawful for any person who owns, controls, exhibits,
displays or who permits to be exhibited or displayed any coin-operated
amusement device to be located within two hundred feet (200') of any
school, church or hospital.
(1986 Code, ch. 4, sec. 5(F); 1993
Code, sec. 4.506)
Nothing in this article shall in any way be construed to authorize,
license or permit any gambling devices whatsoever, or any mechanism
that has been judicially determined to be a gambling device, or in
any way contrary to law, or that may be contrary to any future laws
of the state.
(1986 Code, ch. 4, sec. 5(G); 1993
Code, sec. 4.507)