Renewal Applications Due by November 30

The Comptroller’s office will mail renewal applications for a 2013 coin-operated amusement machine General Business License, Registration Certificate, Import License and Repair License the first week of October.

The applications are due by Nov. 30, 2012. The Coin-Operated Machines Law provides that renewal applications, inventory forms and payments postmarked by Nov. 30 will be timely filed. Renewal applications mailed after this date must include a $50 late fee.

In addition to the renewal fee, the law requires payment of a $60 Occupation Tax for each coin-operated amusement machine that is “exhibited or displayed on location.” An Occupation Tax Permit sticker (decal) must be affixed to each machine in use.

For information on license and registration fees and tax permits, including a fee schedule, see the Coin-Operated Machines Tax section of our website.

*Originally published in Tax Policy News; a monthly newsletter about Texas tax policy at http://window.state.tx.us/taxinfo/taxpnw/tpn2012/tpn1209.html