Texas machine tax permits involve two separate administrative layers: the business's license or registration, and the occupation tax associated with each machine. The Texas Comptroller lists an annual state occupation tax of $60 per machine and a November 30 renewal deadline. A business should identify its proper license category before ordering decals or calculating its renewal payment.
The figures below were checked against the Comptroller's guidance on September 9, 2026. They describe tax administration, not a determination that a particular game may legally operate.
Which business document applies?
The Comptroller's licensing guidance distinguishes several roles. A registration certificate is intended for business owners who own or exhibit machines only at their own business, have no machines at someone else's business and have no other financial interest in the coin-operated-machine industry.
A general business license covers a broader range of activities, including owning, buying, selling, renting, leasing, maintaining and exhibiting machines. Its holders may place machines in another person's business. A route operator should therefore check the general-business requirements rather than assuming a host location's registration covers the route.
An import license addresses importing and related activities; the Comptroller says it is necessary to buy machines from outside Texas for resale in Texas. Offering those machines for play generally also requires a general business license, except for free demonstrations. A repair license allows repair work for others; machine owners may repair their own machines without obtaining that separate repair license.
What are the on-time state fees?
The Comptroller publishes the following fees for payments postmarked November 30 or earlier. Later payment dates have higher fees, so these figures should not be used to calculate a late renewal.
| Item | On-time fee |
|---|---|
| Registration certificate | $150 |
| General business license: 50 or fewer machines | $200 |
| General business license: 51-200 machines | $400 |
| General business license: more than 200 machines | $500 |
| Import license | $500 |
| Repair license | $50 |
| Occupation tax | $60 per machine annually |
The business fee and machine tax are separate. The Comptroller's FAQ also explains that occupation tax can be prorated quarterly for machines first placed in service in Texas during the year. Check the applicable timing before calculating a new placement's payment.
A limited example: four machines at one business
Suppose an owner qualifies for a registration certificate, exhibits four taxable machines only at that owner's business, and pays the annual charges on time. Four full-year machine taxes total $240. Adding the $150 registration fee gives $390 in these state charges.
This is arithmetic for a defined example, not a complete operating budget. It excludes local charges, other licenses, equipment, service, insurance, penalties and any legal assessment of the devices. It also assumes the owner actually qualifies for registration rather than a different license category.
Use the form that matches the change
The official forms page lists AP-146 for an original registration certificate application and AP-147 for general business, import and repair license applications. AP-141 requests additional machine tax permits. AP-142 addresses machine-location amendments.
As an internal control, assign one person to maintain a machine inventory and another review step before filing. Match each cabinet's identification and location to the owner records and decal information. These suggested controls make changes easier to track; they do not replace the instructions on the current form.
The Comptroller says an occupation tax permit must be visible and securely attached to every covered machine available for customer use. A payment receipt filed in the office serves a different purpose from the decal required on the machine.
Keep November 30 on the operating calendar
All renewals are due November 30 under the Comptroller's published FAQ. Before renewal, reconcile additions, removals and changes in ownership or location against the current instructions. Confirm the fee tier and payment timing rather than copying last year's total.
Finally, keep the tax file distinct from the device's legal file. Chapter 2153 governs this administrative framework; questions about gambling definitions require other records. Our Texas primary-source guide explains the distinction, while the vendor checklist identifies the equipment documents to request.
Sources checked September 9, 2026. Produced with AI assistance and checked against the cited materials. This is editorial information, not a legal opinion on a particular machine or business.