Texas coin-operated machine data published by the Texas Comptroller of Public Accounts is often cited as a stand-in for the size of the Texas skill-machine market. That is not what it measures. The figures come from tax administration under Texas Occupations Code Chapter 2153. The Comptroller counts licensees, registrants and $60 per-machine occupation tax permits. Its job here is collecting a tax, not taking a census of gaming machines. Below is what the public records contain and six caveats to keep in mind before citing them.
What the state publishes
The main public file is the Texas Open Data Portal dataset "Texas Coin-Operated Amusement Machine Taxpayers", which the portal attributes to the Comptroller. It lists taxpayers, not machines. Per the dataset metadata, its columns are taxpayer number, name, address, city, county, state, ZIP code, phone and type ("Permit/license type of taxpayer"). There is no field for machine count or machine location. As read in September 2026, the metadata showed 3,208 records, a creation date of Aug. 24, 2018, and a last-updated date of Jan. 20, 2025. No update frequency is listed.
The Comptroller also runs a Coin-Operated Machine Taxpayer Search that returns similar taxpayer fields and says "Data is updated nightly." When checked in September 2026, the page displayed a loading error. Neither source reports machine counts.
Caveat 1: Registration is not proof of lawful play
Chapter 2153 says so directly. Sec. 2153.003: "This chapter does not authorize or permit the keeping, exhibition, operation, display, or maintenance of a machine, device, or table prohibited by the constitution of this state or the Penal Code." Whether a machine is lawful is a question under Penal Code Chapter 47. Sec. 47.01(4) excludes from "gambling device" only amusement devices that award noncash merchandise prizes, toys or novelties worth no more than 10 times the cost of one play or $5, whichever is less.
Courts have also weighed in. Texas Public Radio reported: "In 2022, the Second Court of Appeals ruled that the eight-liners at issue were instead unconstitutional lotteries because players paid for a chance to win a prize." DailyTrib identifies the case as City of Fort Worth and David Cooke v. Stephannie Lynn Rylie et al., No. 02-17-00185-CV. A tax permit does not answer any of these questions.
Caveat 2: It is not a count of skill machines
Under 34 Tex. Admin. Code Sec. 3.602(e)(4), "Each coin-operated amusement machine exhibited or displayed in Texas for music, skill, or pleasure shall be registered with the comptroller." That means jukeboxes and pool tables are counted along with eight-liners. The statute's definition is just as broad, covering "any kind of machine or device operated by or with a coin or other United States currency, metal slug, token, electronic card, or check," with some exclusions for service and vending machines.
Local records have the same gap. In San Antonio, District 5 Councilwoman Teri Castillo filed a Council Consideration Request seeking to ban eight-liners, TPR reported on Sept. 9, 2026. According to the report, "Castillo said it is unclear how many eight-liners are currently operating in San Antonio," because the city "does not track eight-liners separately from other machines such as jukeboxes and pool tables."
Caveat 3: It is not a count of machines in use
Permits run by calendar year. Under 34 TAC Sec. 3.602(e), tax for a machine first displayed mid-year is prorated at $60, $45, $30 or $15 depending on the quarter. Permits "are not transferrable from one person to another or from one machine to another," and duplicate decals are available for $5. The Comptroller's October 2025 Tax Policy News said the office may not "refund the occupation tax to an owner who ceases to exhibit or display a coin-operated machine before the end of the calendar year." As a result, permit totals can include machines that are no longer running.
Some machines never appear at all. The Comptroller FAQ exempts charitable, educational, religious and benevolent organizations, machines designed only for children under 12, and a single machine kept in a private residence for personal use.
Caveat 4: It is not revenue or market size
Sec. 2153.401 sets a flat tax: "The tax rate is $60 per year." General business license fees under Sec. 2153.154 depend on how many machines an applicant has, not on sales: $200 for not more than 50 machines, $400 for 51 to 200, and $500 for more than 200. The import license is $500 and the repair license is $50. None of these figures reflect play volume, prizes or operator income. Under Sec. 2153.058, one-fourth of the proceeds goes to the foundation school fund and three-fourths to general revenue. The Comptroller's Manual of Accounts books it as "An annual occupation tax of $60 for each coin operated amusement machine."
Caveat 5: Much of the record is closed or held elsewhere
Under Sec. 2153.101, license application information is confidential. The one exception: once a license is issued, the ownership statement becomes a public record. Sec. 2153.102 says other information may be "used only to enforce this chapter." Addresses in the dataset are taxpayer addresses, not machine locations. Sec. 2153.451 also lets counties and cities levy their own tax of up to one-fourth of the state rate, and those local permit records are kept apart from the Comptroller's data and may not match it.
Caveat 6: Say when you pulled the data and from where
The portal snapshot and the nightly search tool may not agree. Always name the source you used and the date you accessed it.
Citation checklist
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Name the dataset or tool and give the access date.
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Say whether you are counting taxpayers, licenses or permits.
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Note that registration does not establish legality (Occ. Code Sec. 2153.003).
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Do not treat permit numbers as active machines, eight-liners or revenue.
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Keep state and local permit data separate.
Policy context
SB 517 (89th Legislature, author Middleton) is captioned "Relating to gambling criminal offenses and a defense to prosecution for a gambling offense; increasing criminal penalties." It passed the Senate on May 8, 2025. Its last recorded action on Texas Legislature Online is "H Received from the Senate" on the same date. The Senate committee bill analysis does not mention the Comptroller, registration or permits. Taken together with local efforts such as San Antonio's proposed ban, this means the counts can change for reasons that have nothing to do with market size.
Readers comparing suppliers can use our vendor comparison checklist. It records questions and evidence. It is not legal approval, vendor verification or a measure of profitability.
Related reading
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Texas Penal Code 47 Occupations Code 2153 Difference Explained for Skill Machine Operators
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Fuzzy Animal Exception Texas: Why Courts Rejected the Loophole
Sources
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Texas Open Data Portal: Coin-Operated Amusement Machine Taxpayers and metadata (read September 2026)
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Texas Comptroller: Coin-Operated Machine Taxpayer Search (checked September 2026)
Prepared with AI assistance from the sources listed above. Consult primary sources and qualified counsel for legal decisions.
Reporting is for information, not legal advice. A vendor listing or the term skill game does not establish a machine's legality in any jurisdiction.