Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 2153.451 - Imposition of Occupation Tax Authorized(a) A county or municipality may impose an occupation tax on a coin-operated machine in this state.(b) The rate of the tax may not exceed one-fourth of the rate of the tax imposed under Section 2153.401.
Tex. Occ. Code § 2153.451
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. 9/1/1999.