Laserfiche WebLink
<br /> <br />x, which is currently $60. Hence, the maximum allowable tax per year the <br />can charge is $15. Moreover, as the state is required to prorate the $60 tax to <br />4 of the $60 rate (or $15) for each quarter in the calendar year remaining where <br />the operator first displays the machine after March 31, the city may actually <br />charge only 1/4 of the State's prorated tax, where applicable. (That is, if an <br />operator starts a machine in the second quarter, the state tax is $45 / city tax <br />$11.25; where the machine is started in the third quarter, state tax is $30/ city tax <br />$7.50; where the machine is started in the fourth quarter, state tax is $15 / city tax <br />$ 3.75). See Texas Occupations Code Secs. 2153.401, 2153.403, and 2153.451. <br /> <br />Therefore, by this email I would like to ask you to alert any city officials that <br />collect taxes on coin-operated machines to suspend procedures for collecting the <br />$25 tax currently applied, and to institute the formula discussed in the above <br />paragraph. <br /> <br />Regarding the $25 registration fee also authorized under Appendix A -Fees, we <br />are not prohibited or otherwise limited in collecting the full $25 fee, since the <br />Occupations Code or other State law does not address this specific area. In my <br />opinion we may continue to assess our current yearly fee, and are not required to <br />prorate. <br /> <br />Finally, I will prepare an ordinance amending Section 10-51 of the City Code <br />and Appendix A -Fees, which the Chief has said he will present to council. <br /> <br />Thanks, Clark <br /> <br />20f2 <br /> <br />4/21/20065:24 PM <br />