Tax imposed; amount; registration.
Houston Code of Ordinances § 44-83
in effectSec. 44-83. - Tax imposed; amount; registration.
(a) Every owner who exhibits or displays, or who permits to be exhibited or displayed in the city any coin-operated machine shall pay, and there is hereby levied on each coin-operated machine, except those that are exempt under section 44-89 of this Code, an annual occupation tax in the amount equal to one-fourth of the current state occupation tax. All occupation taxes for coin-operated machines are payable annually in advance. Upon payment of the tax every owner shall register each machine by make, model, serial number, and street address location with the director.
(b) Whenever an owner shall exhibit or display, or permit to be exhibited or displayed, any coin-operated machine for commercial use, there shall be securely attached thereto a decal issued by the director evidencing payment of the tax applicable thereto. Each coin-operated machine is subject to the occupation tax when exhibited or displayed for commercial use within the city. Since the tax is payable in advance on an annual calendar year basis, the following pro rata tax rate schedule will be applicable to a coin-operated machine which is first exhibited or displayed for commercial use within the city during any quarter of the calendar year:
(1) First quarter: January 1 to March 31—An amount equal to the applicable annual occupation tax;
(2) Second quarter: April 1 to June 30—An amount equal to three-quarters of the applicable annual occupation tax;
(3) Third quarter: July 1 to September 30—An amount equal to one-half of the applicable annual occupation tax; and
(4) Fourth quarter: October 1 to December 31—An amount equal to one-quarter of the applicable annual occupation tax.
In computing any tax payable under the aforesaid pro rata tax rate schedule, amounts calculated thereunder shall be rounded to the next higher full cent amount as required.
(Code 1968, § 44-73; Ord. No. 75-1800, § 1, 10-7-75; Ord. No. 81-2477, § 1, 12-15-81; Ord. No. 82-26, § 1, 1-5-82; Ord. No. 91-1649, § 1, 11-26-91; Ord. No. 07-1113, § 4, 10-3-07; Ord. No. 08-188, § 1, 3-5-08)
Source: City of Houston, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/houston/codes/code_of_ordinances?nodeId=COOR_CH44TA_ARTIISPOCTA_DIV2COERMA_S44-83TAIMAMREFetched: 10/26/2026