§ 5-14. Occupation tax levied.

Every person who owns, controls, exhibits, displays or who permits to be exhibited or displayed in this city any coin-operated machines shall pay, and there is hereby levied on every coin-operated machine, except such as are exempted herein, an annual occupation tax of one-half (½) the tax charged and collected by the state; provided that nothing herein shall prevent the operator of such machines from paying the tax levied in this section for the account of the owner, but the payment of such tax by such operator or other person shall not relieve the owner from the responsibility of complying with all provisions of this article.

State law reference

Amount of tax, V.T.C.A., Occupations Code § 2153.401; levy by cities, V.T.C.A., Occupations Code § 2153.451.