Sec. 2153.451.  IMPOSITION OF OCCUPATION TAX AUTHORIZED.  (a)  A county or municipality may impose an occupation tax on a coin-operated machine in this state.
(b)  The rate of the tax may not exceed one-fourth of the rate of the tax imposed under Section 2153.401.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.