Coin-operated Amusement Machine Permits
- The City hereby levies, assesses and shall collect an annual occupation tax on any coin-operated amusement machines in the City in the amount of one-fourth of the amount of the fee payable to the State, pursuant to V.T.C.A., Occupations Code §§ 2153.401 and 2153.451.
- Upon payment of the annual occupation taxes levied by the owner, the City shall issue the proper machine permits. The machine permits shall be prepared in a form approved by the City and made suitable for placement on the coin-operated amusement machine for which the permit was issued. It shall be the duty of the operator to attach such permit to the coin-operated amusement machine for which the permit issued.
- Before any occupation tax permit shall be issued by the City, the applicant shall furnish appropriate evidence to show that the applicant has been issued a license (if required) by the State Comptroller of Public Accounts. All State licenses and City occupation tax permits shall terminate at the same times and in the same manner as all state certificates and licenses issued.
- Each coin-operated amusement machine must have a serial number that is clearly visible on the OUTSIDE of the machine. If a machine is manufactured without a serial number, the machine owner must assign a serial number and stamp or engrave the number on the machine.
- All owners of coin-operated amusement machines must purchase from the City an annual $15 occupation tax permit for each machine on location in the City of Pflugerville.
- An occupation tax permit issued by the City shall be affixed to each registered machine when it is placed on location and in a manner that can be clearly seen by the public.
- It shall be a violation of this section to:
- Allow the operation of a coin operated amusement machine governed by this ordinance without the required permit; or
- Break the seal affixed in the name of the City, exhibit, display or remove from location any machine on which the seal has been broken; or
- Attach a tax permit to a coin-operated amusement machine that is exhibited or displayed if the machine is not registered with the City.
- A person in violation of this section shall be guilty of a Class C Misdemeanor punishable by a fine of not less than $1 nor more than $500.00. This offense is hereby declared to be a strict liability offense and the culpable mental state required by Chapter 6.02 of the Texas Penal Code is hereby specifically negated and clearly dispensed with.
- If you plan to purchase additional coin-operated machines, a valid tax permit must be purchased for each new machine placed on location.
- No permits will be issued except for machines exhibited or displayed on location. Owners of coin-operated amusement machines cannot stockpile permits or attach any permits to unregistered machines.
- Tax permits expire on December 31 of each calendar year.
- Application for coin-operated machine tax permits
- Machine list for application for coin-operated machine tax permits
- City Ordinance 871-07-04-10
- City Ordinance 870-07-04-10
For information on coin-operated amusement machine permits, please contact:
City Secretary's Office