Tex. Occ. Code § 2153.205 · Subchapter E. PROVISIONS RELATING TO TRANSACTION OF BUSINESS
REIMBURSEMENT FOR TAXES AND FEES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The first money earned from the exhibition of a coin-operated amusement machine may be paid to the owner to reimburse the owner for payment of:
(1) the tax imposed for that year by Section 2153.401; and
(2) a tax authorized by Section 2153.451 and imposed for that year by a county or municipality.
(b) A portion of the money earned each year from the exhibition of a coin-operated machine shall be paid to the owner in an amount necessary to reimburse the owner for the next year's payment of:
(1) the tax imposed by Section 2153.401; and
(2) any other tax or fee imposed on the exhibition of the machine.
(c) An owner may not:
(1) agree or contract, or offer to agree to contract, to waive the reimbursement provided by Subsection (b); or
(2) agree or contract with a bailee or lessee of a coin-operated machine to compensate the bailee or lessee in an amount that exceeds 50 percent of the gross receipts earned from the exhibition of the machine after the reimbursement provided by Subsection (b).
(d) The comptroller shall revoke the license of a license holder who violates this section.
Notes and commentary — not statutory text
History
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.2153.htm
- Text hash
- sha256 0f7b3a7355708cd768af292cfd5bcfc35cca2b0a16886ee1e6c7dc41f871fc71
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.