Tex. Occ. Code Section 2153.451
Imposition of Occupation Tax Authorized

Mentioned in

Daily Fantasy Sports and the 'Fuzzy Animal' Debate in Texas

UNLV Law Journal, January 1, 2020

“Texas Penal Code §47.01(4) is the so-called ‘fuzzy animal’ exception, which is ambiguous and is both loved and hated. It is, at best, a badly written statute.”
 
Bibliographic info

(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 (Imposition of Tax).
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

Source: Section 2153.451 — Imposition of Occupation Tax Authorized, https://statutes.­capitol.­texas.­gov/Docs/OC/htm/OC.­2153.­htm#2153.­451 (accessed Jun. 5, 2024).

2153.001
Purpose 2153.002
Definitions 2153.003
Construction of Chapter Consistent with Other Law 2153.004
Exempt Machines 2153.005
Exempt Corporations and Associations 2153.006
Private Ownership Exempt 2153.007
Exempt Common Carriers 2153.008
Exempt Owners or Exhibitors 2153.051
General Duties of Comptroller 2153.052
Rulemaking Authority 2153.053
Disciplinary Authority 2153.054
Records of Complaints 2153.055
Public Interest Information 2153.056
Delegation Authorized 2153.057
Interagency Cooperation 2153.058
Deposit of Revenue 2153.101
Information from License Application 2153.102
Information Made Available to Comptroller 2153.151
License or Registration Required 2153.152
Types of Licenses 2153.153
License Application Requirements 2153.154
License Fee 2153.155
Terms of License 2153.156
Registration Certificate Required 2153.157
Registration Certificate Application Requirements 2153.158
Contents of Registration Certificate 2153.159
Display of License or Certificate 2153.160
Relocation of Machine 2153.161
Expiration of License or Registration 2153.162
License and Registration Renewal 2153.163
Extension of Certain Licenses 2153.201
Required Owner Records 2153.202
Required License Holder Records and Reporting 2153.203
Record of Credit Transaction 2153.204
Required Contract Provision 2153.205
Reimbursement for Taxes and Fees 2153.252
Authorized Credit Extensions 2153.254
Written Agreement Required 2153.255
Consideration 2153.258
Criminal Offense 2153.301
Definition 2153.302
Mandatory Denial of General Business License 2153.303
Mandatory Denial of License for Failure to Comply with Certain Provisions 2153.304
Mandatory Disciplinary Action Based on Nonpayment 2153.305
Discretionary Disciplinary Action 2153.306
Determination Hearing 2153.307
Judicial Review 2153.351
Consent to Entry 2153.352
Sealing of Machines 2153.353
Injunction 2153.354
Civil Penalty 2153.355
Criminal Offense 2153.356
Criminal Offense 2153.357
Criminal Offense 2153.358
Criminal Offense 2153.359
Criminal Offense 2153.360
Criminal Offense 2153.361
Criminal Offense 2153.362
Criminal Offense 2153.401
Imposition of Tax 2153.402
Exemption 2153.403
Prorated Tax 2153.404
Collection 2153.405
Refund or Credit Prohibited 2153.406
Tax Permit 2153.407
Applicability of Tax Code 2153.451
Imposition of Occupation Tax Authorized 2153.452
Zoning 2153.453
Sealing Authorized
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Accessed:
Jun. 5, 2024

§ 2153.451’s source at texas​.gov