O-2009-3127 prohibit use/display, permitting/licensing of eight liners in commercial or business establishments within La Porte

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or pleasure shall be considered as skill or pleasure machines and taxed at the higher rate fixed for such machines. Cross references: Definitions generally, § 1-2. State law references: Similar provisions, Vernon's Ann. Civ. St. art. 8801. Secs. 10-32--10-50. Reserved. DIVISION 2. OCCUPATION TAX* *Cross references: Occupation tax, § 66-91 et seq. Sec. 10-51. Levy; maximum amount; registration of machines. The city council hereby shall levy and collect the maximum yearly occupation tax authorized by state law on each coin-operated machine exhibited in the city, on an annual basis, at the rate established in appendix A, fees, of this Code, for each machine so exhibited. Each machine upon which this occupation tax must be paid shall be registered with the city by the owner, such registration to contain the make, model and serial number of each machine; each such machine registered with the city shall also be subject to an annual registration fee at the rate established in appendix A, fees of this Code, due for each calendar year, or any part of a calendar year, in which a machine is exhibited. Every machine so registered shall display a decal issued by the city, securely fixed to a noninterchangeable part of the machine. All ad valorem taxes on any and all property, personal or real, necessary to the operation of any business must be paid prior to the issuance of any decal for such operation. State law references: Authority to levy, Texas Occupations Code Chapter 2153. Sec. 10-52. Exemptions. Gas meters, pay telephones, pay toilets, food vending machines, confection vending machines, beverage vending machines, merchandise vending machines, and cigarette vending machines which are now subject to an occupation or gross receipts tax, stamp vending machines, and service coin-operated machines are expressly exempt from the tax levied in section 10-51 and the other provisions of this article. State law references: Similar provisions, Vernon's Ann. Civ. St. art. 8803. Sec. 10-53. Collection of tax and issuance of decals. It shall be the responsibility of the city secretary to collect the tax and to issue decals for such machines as are registered in accordance with section 10-51. Sec. 10-54. Payment; decal as evidence thereof, display; proration of tax. (a) Every owner who owns, controls, possesses, exhibits, displays or who permits to be exhibited or displayed in the city any skill or pleasure -oriented coin-operated machine shall pay on every such machine, the annual occupational tax levied in section 10-51. Such occupational tax shall be payable to the city secretary on or before December 15 for the next succeeding calendar year.