Tex. Occ. Code § 2153.451 · Subchapter J. COUNTY AND MUNICIPAL REGULATION
IMPOSITION OF OCCUPATION TAX AUTHORIZED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
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 10187fc2a98d1797628d7f6ab79c7f70e50110600002887690e0ae65b4cb7c76
- 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
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