Untitled Texas Attorney General Opinion

Honorable Alex R. Tandy Opinion No. H- 122 District Attorney Parker County Re: The power of a city to Weatherford, Texas 76086 tax coin-operated amusement machines designed exclusively Dear Mr. Tandy: for children You have requested an opinion of this office on the question of whether a city may tax the “coin-operated amusement machines designed exclusively for children, !’ specifically excluded from the regulatory provisions of Article 13.17, Taxation-General, Vernon’s Texas Civil Statutes. In our opinion, a city cannot impose an occupation tax on coin-operated amusement machines such as you…