(a)
An occupation
tax is imposed on each coin-operated machine that a person exhibits
or displays, or permits to be exhibited or displayed in this city.
(b)
Every
person who owns, controls, exhibits, displays, or permits to be exhibited
or displayed in this city any coin-operated machines shall pay an
annual occupation tax of one-fourth the tax charged and collected
by the state.
(c)
This
section does not apply to:
(Ordinance 09-544-10, § 3,
adopted 7/21/2009)
(a)
The occupation
tax levied by this division shall be paid to the city secretary, who
shall issue an occupation tax receipt. The city secretary may issue
a duplicate tax permit to an owner if the owner's tax permit is lost,
stolen, or destroyed. The fee for a duplicate permit is one-fourth
the fee charged and collected by the state. A person may not attach
a tax permit to a coin-operated machine that is exhibited or displayed
if the machine is not registered with the comptroller under this chapter.
(b)
The occupation
tax receipt shall be attached to the coin-operated machine mentioned
in the receipt and shall bear the serial number of the particular
machine.
(c)
It shall
be unlawful for any person to intentionally or knowingly operate,
exhibit or display any coin-operated machine in the city without having
attached thereto an occupation tax receipt, and no occupation tax
receipt issued for a certain coin-operated machine shall be transferred
to any other machine.
(d)
This
section does not apply:
(1)
To
a corporation or association owning, leasing, or renting a music or
skill or pleasure coin-operated machine if:
a.
The
corporation or association is organized and operated exclusively for
religious, charitable, educational, or benevolent purposes;
b.
The
corporation's or association's net earnings do not inure to the benefit
of a private shareholder or individual; and
c.
The
corporation or association owns, leases, or rents the coin-operated
machine;
(2)
For
the corporation's or association's exclusive use;
(3)
To
further a purpose of the corporation or association; and
(4)
To
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 to obtain a license or pay an amusement
fee under this division.
(Ordinance 09-544-10, § 4,
adopted 7/21/2009)
Nothing in this article shall be construed or have the effect
to license, permit, authorize or legalize any machine, device, table
or coin-operated machine, the keeping, exhibition, operation, display
or maintenance of which is illegal or in violation of any provision
of the Texas Penal Code or the Texas Constitution.
(Ordinance 09-544-10, § 5,
adopted 7/21/2009)
No skill or pleasure coin-operated machine shall be permitted
within 300 feet of any church, school or hospital building in this
city.
(Ordinance 09-544-10, § 6,
adopted 7/21/2009)
