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<br />Art. 7047a-3. Amount of tax.
<br />Every "Owner" as that term is hereinabove defined, who owns, controls,
<br />possesses, exhibits, displays, or who permits to be exhibited or displayed in ',
<br />.this State any "coin-operated machines" as that term is defined herein, shall pay;
<br />and there is hereby levied on every coin-operated machine as defined in this Act,'
<br />except such as are exempted herein, an annual occupation tax determined by the
<br />following schedule:
<br />1
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<br />Series 1. a) For each "merchandise or music coin-operated machine"
<br />as that term is hereinabove defined, except such machines vending or dispensing ~,'
<br />refrigerated milk and/or ice cream, a fee of Ten Dollars ($16.00), where the coin,:
<br />fee or token used, or which may be used, in the operation thereof is one of the
<br />value in excess of Five Cents (5~) .or represents a value in excess of Five Cents
<br />(5~); and for each coin-operated machine vending or dispensing refrigerated milk
<br />and/or ice cream, a fee of Two and 50/100 Dollars ($2.50), where the coin, fee or
<br />;token used, or which may be used, in the operation thereof is one of the value in
<br />.excess of Five Cents (5~), or represents a value in excess of Five Cents (5c~); and
<br />(b) A fee of One and 25/100 Dollars ($1.25) where the coin, fee or
<br />':token used, or which may be used, in the operation thereof is one of the value
<br />;in excess of One Cent (1~), and not exceeding Five Cents (5~), or represents a
<br />!.value in excess of One Cent (1~) and not exceeding Five Cents (5~).
<br />Series 2. (a) For each "skill or pleasure coin-operated machine" as
<br />that term is hereinabove defined, a fee of Thirty Dollars ($30.00), where the
<br />coin, fee or token used, or which may be used, in the operation thereof is one
<br />of the value in excess of Five Cents (5~), or represents a value in excess of
<br />;Five Cents (5~); and
<br />(b) A fee of Fifteen Dollars ($15.00) where the coin, fee or token used,
<br />or which may be used, in the operation thereof, is oae of the value in excess of
<br />Gne Cent (1~) and not exceeding Five Cents (5¢).
<br />Provided that nothing herein shall prevent the "operator" of such ma-
<br />chines from paying the tax levied in this Act for the account of the "Owner"; but
<br />;the payment of such tax by such operator or other person shall not relieve the
<br />;Owner from the responsibility of complying with all provisions of this Act includiny
<br />'the keeping of the records required herein. Acts 1936, 44th Ley., 3rd C. ~U.,
<br />~:p. 2040, ch. 495, Art. 3, and 4, subsec. 1; Acts 1949, 51st Leg., p. 1181, ch.595,
<br />and 1.
<br />Art. 7047a-4. Exemptions from tax.
<br />Gas meters, pay telephones, pay toilets, and cigarette vending machines
<br />'.which are now subject to an occupation or gross receipts tax and "service coin-
<br />operated machines" as that term is defined, are expressly exempt from the tax
<br />,levied herein, and the other provisions of this Section. Acts 193b, 44th Leg.,
<br />;3rd C. S., p. 2040, ch. 495, Art. 3, and 4, subsec. 2.
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