Tex. Occ. Code § 2153.401 : OCCUPATIONS CODE — SPORTS, AMUSEMENTS, AND ENTERTAINMENT — OTHER AMUSEMENTS AND ENTERTAINMENT — COIN-OPERATED MACHINES — STATE OCCUPATION TAX — Imposition of Tax TEXT PDF (a) An occupation tax is imposed on each coin-operated machine that an owner exhibits or displays, or permits to be exhibited or displayed in this state. (b) The tax rate is $60 per year. Tex. Occ. Code § 2153.401 Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. 9/1/1999.